Report  of  the  Sub-Committee 


of  the 


REVENUE  COMMITTEE 


House  of  Representatives 

Fifty-first  General  Assembly 


SUBJECT: 

The  Assessment  of  Property  in  Illinois 


Issued  by  the  Order  of  the  Revenue  Committee 
C.  A.  YOUNG,  Chairman 


Assessment  of  Hog's  in  Winnebago  County,  1918.  The  Work  of  Fifteen  Township  Assessors. 


The  average  valuations  range  from  $H.15  in  the  lowest  township  to  $24.75  in  the  high- 
est. The  County  Board  of  Review  did  not  attempt  to  equalize  these  valuations — they  found 
it  an  impossible  job  that  could  only  be  done  by  re-assessing  the  hogs  in  several  of  the 
townships.  There  was  no  Supervision  over  the  Township  Assessors  who  made  the  original 
assessment. 


i-rau  in 


£336.2. 

IM3* 

rnrs  n 


Report  of  Sub-Committee  on  Assessment 

of  Property. 


OLBERT,  who  was  Master  of  Finance  to  Louis 
XIV,  is  reported  to  have  defined  taxation  as 
“the  art  of  so  plucking  the  goose  as  to  procure 
the  largest  quantity  of  feathers  with  the  least 
o possible  amount  of  squawking.”  Assuming  that  Colbert’s 
definition  is  correct,  no  one  who  has  paid  the  slightest 
attention  to  the  subject  can  fail  to  perceive  that,  judg- 
ing from  the  amount  of  “squawking”  now  going  on  in 
Illinois,  the  art  of  taxation  is  practically  one  of  the  lost 
arts. 

Because  of  the  belief  that  a profitable  investigation 
could  be  made  of  the  administrative  machinery  of  taxa- 
tion in  Illinois,  this  committee  was  appointed  to  study  the 
subject  and  make  a report  of  their  findings. 

During  the  legislative  session,  with  hundreds  of  bills 
pending  in  House  and  Senate,  in  which  the  members  of 
this  committee  are  interested,  and  owing  to  the  very 
limited  time  at  the  disposal  of  the  committee  for  collect- 
ing data  and  formulating  a report,  it  can  hardly  be 
expected  that  all  will  be  said  on  this  important  subject 
that  might  profitably  be  called  to  the  attention  of  the 
members  of  the  General  Assembly.  The  committee  has, 
however,  collected  enough  material  from  the  tax  books 
and  records  of  the  various  counties  and  the  reports  of 
the  State  Board  of  Equalization  to  establish  the  fact  that 
the  administration  of  taxation  in  Illinois  has  broken  down 
so  completely  that  the  only  hope  of  betterment  lies  along 
the  lines  of  the  installation  of  new  equipment.  Like  a 
piece  of  machinery  which  has  seen  years  of  service,  it  has 
come  to  the  point  where  further  repairs  seem  useless  and 
a new  modern  and  improved  equipment  should  be  in- 
stalled in  its  place. 

Our  present  administrative  machinery  was  established 
in  1872,  and  in  the  47  years  which  have  gone  by  since 
it  was  created,  many  new  and  improved  devices  have 
been  originated  and  are  being  used  with  unqualified  suc- 
cess by  other  states,  and  Illinois  stands  today  far  in  the 
3 rear  of  all  the  states  in  the  Union  in  the  method  of 
assessing  property  for  the  purposes  of  taxation. 

The  theory  upon  which  the  general  property  tax  is 
based  is  exceedingly  simple.  It  is  founded  on  two  fun- 
r damental  principles : 

(1)  Every  citizen  of  the  State  shall  contribute  to  the 
5 support  of  the  government  in  proportion  to  his  ability 
s to  pay. 

(2)  The  measure  of  every  person’s  ability  to  pay  shall 
be  the  amount  of  property  which  he  possesses. 

The  theory  pre-supposes  two  fundamental  ideas : 

(a)  That  all  property  shall  be  listed  for  taxation; 

(b)  That  it  shall  all  be  valued  on  the  same  basis. 

It  has  been  the  purpose  of  this  committee  to  ascertain 
how  far  we  have  wandered  from  the  basic  principles  of 
the  general  property  tax  in  Illinois  and  to  point  out  where 
we  believe  improvements  can  be  made. 

Is  All  Property  Listed  For  Taxation? 

Any  school  boy  starting  out  on  an  investigation  of  this 
question  would  have  no  difficulty  in  arriving  at  an  answer. 
The  total  full  value  of  all  personal  property  listed  for 


taxation  in  Illinois,  according  to  the  tabulations  of  the 
State  Board  of  Equalization,  amounts  to  $1,751,969,163, 
while  the  combined  bank  deposits  Of  Illinois  banks  in 
November,  1918,  amounted  to  over  $2,000,000,000,  not 
including  money  deposited  in  private  banks.  Inasmuch 
as  bank  deposits  are  a part  of  personal  property  and 
liable  to  taxation,  we  find  in  Illinois  that  a single  class  of 
personalty  exists  which  is  larger  in  amount  than  the  entire 
personalty  assesed  for  taxation. 

The  law  originally  commanded  a “full  value”  assess- 
ment. In  1898  undervaluations  had  become  so  general 
throughout  the  State  that  the  legislature  recognized  them 
by  passing  an  act  making  valuations  for  the  purpose  of 
taxation,  one-fifth  of  true  value.  Two  columns  were 
provided  in  assessment  schedules,  one  in  which  the 
assessor  was  to  set  down  the  full  fair  cash  value  and  the 
other  in  which  he  was  to  extend  one-fifth  of  the  amount 
as  the  assessed  value. 

Ten  years  ago  the  fraction  was  raised  from  one-fifth 
to  one-third  by  legislative  enactment.  No  well  defined 
reason  for  departing  from  the  fair  cash  value  has  ever 
been  published.  It  probably  was  the  thought  of  the 
former  legislatures  in  passing  this  legislation  that  the 
method  would  result  in  full  values  being  given  in  to  the 
assessing  officer  by  the  tax  payer  because  only  one-third 
of  the  amount  would  be  listed  for  taxation.  The  actual 
result,  however,  has  been  just  the  opposite.  While  “full 
value”  assessment  does  not  necessarily  mean  a good  or 
uniform  assessment,  it  tends  strongly  in  that  direction. 
Percentage  valuations  are  well  calculated  to  conceal 
inequalities  and  furnish  golden  opportunities  for  discrim- 
ination. Higher  valuations  make  inequalities  stand  out 
more  strongly  whereas  under  percentage  assessments  they 
readily  escape  the  attention  of  the  taxpayer. 

There  is  probably  no  assessment  district  in  Illinois 
where  the  law  is  being  strictly  obeyed.  In  some  districts 
the  assessor  makes  his  valuations  reasonably  close  to  cash 
value  and  in  others  the  valuations  are  made  on  a basis 
that  seems  to  ignore  such  cash  values  entirely.  An  errone- 
ous notion  seems  to  prevail  in  the  minds  of  both  the  tax- 
payer and  the  assessment  officers  that  raising  the  assessed 
valuations  increases  the  total  amount  of  taxation  of  a city 
or  county.  The  fact  is  that  the  amount  of  taxes  raised  by 
a city  or  county  depends  upon  what  the  legislative  bodies 
of  the  respective  divisions  decide  is  necessary  for  public 
purposes  and  is  in  no  way  affected  by  assessed  values. 
The  assessor  who  lives  up  to  his  oath  of  office  can  not  be 
found  in  Illinois.  The  oath  subscribed  to  by  assessment 
officers  in  Illinois  reads,  in  part,  as  follows: 

“I  do  solemnly  swear  that  I will  support  the  constitution 
of  the  United  States  and  the  constitution  of  the  State  ot 
Illinois  and  that  I will  faithfully  discharge  all  the  duties  ot 
the  office  of  Assessor  to  the  best  of  my  ability;  that  I will 
without  fear  or  favor  appraise  all  the  property  at  its  fair 
cash  value,  said  value  to  be  ascertained  at  what  the  property 
would  bring  at  a voluntary  sale  in  due  course  of  business 
and  trade,”  etc. 

The  reason  that  all  assessment  officers  are  ignoring 
their  oath  of  office  is  because  each  knows  the  assessor  in 
the  neighboring  district  is  doing  it  and  because  there  is 


50103 


no  supervising  head  over  the  entire  system  in  the  State. 

Most  of  the  opposition  to  the  strict  enforcement  of  the 
law  would  disappear  if  taxpayers  would  admit  the  under- 
lying principles  that  all  students  of  taxation  know  to  be 
true : 

(1)  Taxes  are  made  by  those  who  vote  appropriations. 

(2)  Increasing  the  assessed  value  of  all  assessment 
districts  throughout  the  state  would  not  increase  the  total 
amount  of  the  taxes  raised  in  any  city,  county  or  other 
taxing  division. 

(3)  The  assessor  has  nothing  to  do  with  making 
taxes.  His  whole  duty  consists  in  apportioning  the 
burden  which  has  been  made  by  those  who  voted  the 
appropriations. 

There  is  no  feature  of  goverment  in  Illinois  that 
causes  more  discontent  than  the  certain  knowledge  on  the 
part  of  taxpayers  that  all  property  is  not  valued  alike 
as  a basis  for  apportioning  the  tax  burden  and  that  a large 
amount  of  property  escapes  the  assessing  officer  entirely. 
This  government  is  founded  on  the  principle  that  all 
men  shall  be  treated  alike  and  special  favors  granted  to 
none.  No  officer  of  the  law  has  a greater  opportunity 


county  in  the  State  (except  those  counties  under  county 
organization  where  one  assessment  officer  has  charge  of 
the  entire  assessment),  but  the  lack  of  uniformity  be- 
tween the  average  valuation  of  various  classes  of  person- 
alty between  counties  is,  if  anything,  still  worse.  The 
average  valuation  of  horses  in  Hardin  county  is  $109.77 
each,  and  in  Pulaski  county,  $48.51  each.  The  illustra- 
tion on  the  opposite  page  by  Ward  Blaisdell  shows  the 
high  and  low  average  values  by  counties  on  horses, 
sheep,  steam  engines,  pianos,  watches  and  clocks  and 
sewing  machines. 

According  to  the  report  of  the  State  Board  of  Equali- 
zation, automobiles  average  higher  in  value  in  Hardin 
county  than  in  any  other  county  in  the  State.  In  this 
connection  it  is  interesting  to  note  that  Hardin  county 
was  until  this  year  one  of  the  two  counties  in  Illinois 
without  a railroad.  In  Hardin  county  the  local  as- 
sessors made  their  automobiles  average  $365.79  each. 
From  that  point  they  gradually  declined  in  value 
to  $70.68  each  in  Pulaski  county.  The  picture  on  Page 


Springfield,  Illinois,  December  12,  1918. 

To  the  Honorable  State  Board  of  Equalization. 

Gentlemen  : Your  Committee  on  Equalization  of  Personal  Property  reports  the  result  of  its  labors  as 
embraced  in  the  accompanying-  tables,  which  are  made  a part  of  this  report. 

We  have  ascertained  the  rate  per  cent  of  addition  to  or  deduction  from  the  assessed  value  of  personal 
property  in  each  of  the  several  counties  of  the  State  to  bring  the  same  to  the  State  average. 

We  have  considered  the  relative  value  of  personal  property  in  each  county,  and  it  is  the  opinion  and 
judgment  of  this  committee  that  the  personal  property  in  the  various  counties  in  the  State  should  remain 
as  assessed  by  the  local  assessors  and  county  boards  of  review,  believing  said  assessed  values  to  be  just 
and  equitable  as  between  the  several  counties  in  the  State. 

We,  therefore,  recommend  that  no  addition  to  or  deduction  from  the  assessed  value  of  personal  property 
in  any  of  the  counties  be  made,  in  order  that  an  equalization  by  this  board  may  be  maintained. 

Respectfully  submitted, 

John  E.  Shackleton,  Chairman. 

Thomas  M.  Ryan, 

Bruno  S.  Mindak, 

E.  W.  Hilker, 

Frank  A.  West, 

D.  F.  Sullivan, 

W.  G.  Kent, 

Committee  on  Equalization  of  Personal  Property. 



Report  of  Personal  Property  Committee  Which  was  Adopted  by  the  Board. 


to  make  this  ideal  a practical  reality  than  the  local 
assessor. 

In  order  to  bring  before  the  members  of  the  General 
Assembly  conditions  as  they  actually  exist  in  Illinois,  a 
number  of  tax  maps  of  different  counties  have  been  made 
up,  showing  the  average  full  value  of  various  classes  of 
personal  property  as  found  by  the  local  assessors  in  the 
different  townships  in  each  county.  Accompanying  each 
map  is  a table  showing  the  high  average,  the  low  average 
and  the  range  in  values.  Those  who  have  paid  little 
or  no  attention  to  the  work  of  township  assessors  in 
Illinois  will  find  the  figures  given  on  these  maps  interest- 
ing and  hard  to  believe.  To  those  who  are  skeptical, 
we  can  only  say  that  the  absurd  lack  of  uniformity,  as 
shown  to  exist  on  the  maps  printed  herewith,  can  be  found 
by  stepping  into  any  county  clerk’s  office  in  the  State  of 
Illinois  and  examining  the  books  of  the  various  township 
assessors  of  any  county. 

Lack  of  Uniformity  Between  Counties. 

Not  only  is  there  an  almost  unbelievable  lack  of  uni- 
formity of  valuations  between  the  townships  of  every 


6 shows  the  average  values  placed  by  the  local  township 
assessor  in  several  of  the  principal  counties  where  an 
uninformed  person  would  naturally  think  that  fairly 
good  automobiles  might  be  found. 

Attention  is  called  to  the  chart  on  Page  7,  where 
the  average  valuation  in  household  and  office  furniture 
per  family  is  shown.  The  chart  was  made  up  by  taking 
the  total  valuation  of  household  goods  in  each  county  and 
dividing  it  by  the  number  of  families,  as  shown  by  the 
United  States  Census  report.  From  this  chart  it  appears 
that  the  most  expensive  household  goods  in  the  State  are 
to  be  found  in  McHenry  county.  The  average  fair  cash 
value  of  household  furniture  there  is  a trifle  over  $110 
per  family.  In  Cook  county  the  furniture  averages  only 
$40  per  family,  and  in  Edgar  and  Jefferson  county  the 
valuation  drops  to  about  $25.  Not  all  of  the  counties  of 
the  State  are  shown  on  this  chart  but  enough  are  given 
to  convey  the  impression  that  the  standards  of  valuations 
of  household  furniture  throughout  the  State  vary  to  a 
much  greater  extent  than  a casual  visitor  traveling 
through  the  State  would  imagine. 


High  and  Low  Averages  by  Counties,  1918. 

Note  the  report  on  opposite  page  made  by  the  Personal  Property  Committee  after 

looking  over  these  figures. 


_*  §]DS 


Ar'/WaJ %3  (d  5".  T ^1 

S3ZL, 

J»(^  ' ljsfel!£MEEE 


A ”Wv' 


T' 


7)):_/" 

#3fcX.£U 


#r  -ft 


MCL3/\N 

ffID 

T=>ft  -4- 

u^otrvvvwij  lev  ^ 


*-{£s/ &! 


ifei.qio 


-t. 


*4*. 


LkSkv.v'l 
B 


CA/fi/youz^, 


(LtiAJLi ^ 2fc>.^l«5^ 


Cv  -C27  "J 


•>  ^<fc>  _ 


///  / 


l<m3 


^UTVv*^  0jt4X-<A-*AAJUu^  ^>70 


• bS 


I f/O 


0 20 


030 


0*0 


0-00 


0&O 


#70 


030 


090 


0/00 


0//O 


0/20 


? HENRY 
AKE 

NNEBAGO 
'J  PAGE 
r NO ALL 

/anpa/gn 

E PH  EPSON 
7CK  ISLAND 
DONE 
] NGAMON 
£■  KALB 
f E 
ANE 
VOX 
'OQUOIS 
US 
•AC  ON 
V/NGSTON 
DAMS 
H/TES/DE 
C LEAN 
<\NKAKEE 
ENAPD 
SLE 
OGAN 
A SALLE 
AD/SON 
HR /ST /AN 
COR/A 
JLTON 
UREAU 
APD/N 
RUNDY 
C DONOUGH 
ACOUP/N 
r CLA/R 
.IN  TON 
OOP 

y DA  V/ESS 
1 RNt/L/ON 
« IS  PER 
, A YE  TTE 

i OGAR 
, EFERSON 


or 

OFF/CE  <£  HOUSEHOLD  FURNITURE 

PER  PAM/LY 

/s/a 


Assessment  of  Intangibles 


Intangibles. 

One  of  the  most  startling  bits  of  information  contained 
in  the  annual  report  of  the  State  Board  of  Equalization, 
which  is  soon  ready  for  distribution,  is  found  in  the 
amount  of  loans  and  credits  of  individuals  which  have 
been  assessed  in  the  various  counties  of  the  State.  Win- 
nebago county  is  the  thirteenth  county  in  the  State  in 
population.  The  census  gives  it  a total  of  something  over 
63,000  inhabitants,  but  notwithstanding  its  comparatively 


small  population,  it  occupies  the  proud  position  of  having 
first  place  on  the  list.  Cook  county  is  a close  second.  In 
the  chart  shown  on  the  opposite  page,  the  relative  pro- 
portions of  mortgage  loans  in  Winnebago  and  Cook 
county  are  shown,  as  are  the  relative  proportions  of 
population.  This  chart  is  drawn  to  an  accurate  scale 
and  visualizes  the  absurd  condition  better  than  figures 
can  express  it.  The  people  of  Winnebago  county  will 
no  doubt  be  overjoyed  to  learn  these  facts. 


WINNEBAGO  6M53 


COOK  2,405,253 
RELATIVE  POPULATION  OE  WINNEBAGO 
AND  COOK  COUNTIES 


RELATIVE  ASSESSED 
VALUE  OE  LOANS  AND  CREDITS 


ASSESSMENT  OF  1918 


Assessment  of  Manufactories 


Assessed  Value 
#$0/7.770 
Materia  / <£■ 

Mon  ufactured 
Articles 


Assessed  Value 


CHICAGO 
Vo/ ue  of  Hroc/ud 

/,  ^8/S.S/d,  OOO 


It  is  apparent  that  the  assessors  of  Cook  county  have 
their  own  peculiar  system  of  fixing  values.  According 
to  the  government  statistics,  there  are  10,114  manufac- 
turing plants  in  Chicago,  to  say  nothing  of  those  in  Cook 
county  outside  of  the  city  limits.  These  factories  employ 
386,794  hands  and  the  government  estimates  the  annual 
value  of  their  product  at  nearly  one  and  one-half  billion 
dollars.  These  plants  are  assessed  on  tools,  materials 
and  manufactured  articles.  The  combined  assessed  value 
of  these  items  of  property  in  Cook  county  is  $8,110,586. 

The  remainder  of  the  State  has  a total  of  8,274  plants, 
employing  231,136  hands,  and  produces  an  annual  product 
valued  at  $764,000,000,  according  to  the  government  esti- 
mate. The  total  assessed  value  of  the  material  and 
manufactured  articles  and  of  the  tools  of  down-state 
manufacturers  amounts  to  $13,989,619,  over  50%  more 
than  Cook  county.  The  respective  assessed  values  are 


Va/ue  of  Hr o dud 
76^S09,  OOO 


shown  on  the  chart  on  this  page,  which  is  drawn  to  an 
accurate  scale.  To  get  the  full  fair  cash  value,  these 
figures  must  be  multiplied  by  3,  which  produces  the 
following  result : 

10,114  Chicago  plants  assessed  at  $24,331,758.00. 

8,274  down-state  plants  assessed  at  $41,968,857.00. 

The  spokesman(?)  of  the  Chicago  manufacturers,  in 
his  “Weekly  Medium  of  Industrial  Communication,” 
questions  whether  the  people  are  ready  for  a bill  which 
will  turn  “topsy-turvey”  the  taxation  system  of  Illinois. 
Contemplation  of  the  above  figures  would  lead  one  to 
believe  that  both  the  “down-state”  manufacturer  and  the 
small-home  owner  of  Chicago,  whom  he  seeks  to  warn 
of  impending  danger,  might  not  be  entirely  unwilling  to 
take  a chance  on  a different  plant  of  fixing  valuations  in 
Cook  county: 


Assessment  of  Banks. 

RULES  FOR  LISTING  THE  PROPERTY  AND  BUSINESS  OF  BANKS,  BANKERS,  BROKERS  AND 

STOCK  JOBBERS. 

30.  Listing  and  valuing  property  of  banks,  etc.]  § 30.  Every  bank  (other  than  banks  incorported  under 
the  banking  laws  of  this  State  or  of  the  United  States),  banker,  broker  or  stock  jobber,  shall  at  the  time  fixed 
by  this  Act  for  listing  personal  property,  make  out  and  furnish  the  assessor  a sworn  statement  showing:  First, 
the  amount  of  money  on  hand  or  in  transit.  Second,  the  amount  of  funds  in  the  hands  of  other  banks,  bankers, 
brokers  or  others,  subject  to  draft.  Third,  the  amount  of  checks  or  other  cash  items;  the  amount  thereof  not  being 
included  in  either  of  the  preceding  items.  Fourth,  the  amount  of  bills  receivable,  discounted  or  purchased,  and 
other  credits,  due  or  to  become  due,  including  accounts  receivable,  and  interest  accrued  but  not  due,  and  interest 
due  and  unpaid.  Fifth,  the  amount  of  bonds  and  stocks  of  every  kind,  and  shares  of  capital  stock  or  joint  stock  of 
other  companies  or  corporations,  held  as  an  investment,  or  any  way  representing  assets.  Sixth,  all  other  property 
appertaining  to  said  business,  other  than  real  es- 
tate (which  real  estate  shall  be  listed  and  assessed 
as  other  real  estate  is  listed  and  assessed  under 
this  Act).  Seventh,  the  amount  of  all  deposits 
made  with  them  by  other  parties.  Eighth,  the 
amount  of  all  accounts  payable  other  than  cur- 
rent deposit  accounts.  Ninth,  the  amount  of 
bonds  and  other  securities  exempt  by  law  from 
taxation,  specifying  the  amount  and  kind  of  each, 
the  same  being  included  in  the  preceding  fifth 
item.  The  aggregate  amount  of  the  first  item 
shall  be  listed  as  moneys.  The  amount  of  the 
sixth  item  shall  be  listed  the  same  as  other  similar 
personal  property  is  listed  under  this  Act.  The 
aggregate  amount  of  the  seventh  and  eighth 
items  shall  be  deducted  from  the  aggregate 
amount  of  the  second,  third  and  fourth  items  of 
said  statement  and  the  amount  of  the  remainder, 
if  any,  shall  be  listed  as  credit.  The  aggregate 
amount  of  the  ninth  item  shall  be  deducted  from 
the  aggregate  amount  of  the  fifth  item  of  such 
statement,  and  the  remainder  shall  be  listed  as 
bonds  or  stocks. 

ASSESSMENT  OF 
* MONEY  AND  CREDITS 
OF 

BANKS  OF 
COOK  CO. 

$ 29, 786,569- 

1 9i<3 


ASSESSMENT  OF 
MONEV  AND  CREDITS 

OF 

BANKS  OUT  SIDE 
COQK  CO. 

$ 62.  020,14-0. 

I9lfi>. 


COMBINED 
CAPITAL  SURPLUS 

AN  D 

UNDIVIDED  PROFITS 
STATE  AND  NATIONAL 
BANKS  or 

CHICAGO.  NOV 

$210,269,000-  191s 


JL 


COMBINED 
CAPITAL  SURPLUS 

AND 

UNDIVIDED  PROFITS 

C-F 

STATE  AND  NATIONAL 
BANKS 

OUT  SIDE  CITY  OF 
GHIGA&O.  N0V 

sie7,r69,ooo")*' 


The  above  chart  drawn  on  an  accurate  scale  shows 
the  relative  financial  strength  and  relative  assess- 
ment borne  by  banks  in  Cook  county,  and  the  re- 
mainder of  the  State.  From  this  chart  it  appears  that 


although  the  capital,  surplus  and  undivided  profits  of 
country  banks  is  only  a little  over  one-half  that  of  the 
city  of  Chicago,  yet  they  are  assessed  at  over  twice  as 
much. 


#300  # 600  #900  #/ZOO  #/SOO  '#'30, 


ADAMS 

WHITESIDE 

PEORIA 

MORGAN 

MC  LEAN 

WINNEBAGO 

DEKALB 

KANE 

S TEPHENS Oh!\ 

ROCK  ISLAND 

BOONE 

SANGAMON 

LEE 

KNOX 

LAKE 

VERMILION 

KANKAKEE 

MC  DONOUGH 

WILL 

OGLE 

LIVINGSTON 

LOGAN 

EDGAR 

IROQUOIS 

ST  CLAIR 

DU  PAGE 

WOODFORD 

MERCER 

MACOUPIN 

BUREAU 


AVERAGE  VALUATION 

of  Town  and  City’  L0T3 
Including,  /m  prove  ment3 
A^s  Assesse  d //v  Some  op  te/e 

Principal  Gount/ee  of  /ll/p/o/s 

1313 


Springfield,  Illinois,  December  12,  1918. 

To  the  Honorable  State  Board  of  Equalization. 

Gentlemen  : Your  Committee  on  the  Equalization  of  Town  and  City 
Lots  respectfully  reports  the  result  of  its  efforts  to  equalize  the  assessment 
of  said  property  in  the  tabular  statement  hereto  attached,  which  is  made 
a part  of  this  report. 

We  have  considered  the  relative  value  of  these  lots  with  the  other 
property  of  the  State  and  it  is  the  judgment  of  this  committee  that  the 
town  and  city  lots  in  the  various  counties  in  the  State  should  stand  as 
assessed  by  the  local  assessors  and  county  boards  of  review,  believing  said 
assessed  values  to  be  just  and  equitable  as  between  counties  and  with  the 
other  property  assessed  by  the  State. 

We.  therefore,  recommend  that  no  additions  to  or  deductions  from  the 
assessed  value  of  town  and  city  lots  in  any  of  the  counties  be  made,  in 
order  that  an  equalization  by  this  board  may  be  maintained. 

Respectfully  submitted, 

H.  T.  Nightingale,  Chairman. 
Bruno  S.  Mindak, 

Frank  A.  West, 

Thomas  M.  Ryan, 

Frank  A.  Wharton, 

D.  F.  Velde, 

Committee  on  Equalization  of  Town  and  City  Lots. 


Assessment  of  Town  and  City  Lots. 

On  the  opposite  page  the  reader’s  attention  is 
called  to  the  variation  in  average  values  in  town  and  city 
lots.  The  average  full  value  of  lots  we  find  in  Bureau 
county  to  be  a trifle  over  $345.00,  including  improve- 
ments ; while  in  Adams  county  the  houses  and  lots  of  the 
county  average  over  $1,580.00  each.  Various  other  coun- 
ties of  the  State  are  shown  on  the  chart,  ranging  in  value 
between  these  figures,  and  the  Board  of  Equalization  in 
its  report  of  the  assessment  on  town  and  city  lots  says  that 
they  have  “considered  the  relative  value  of  these  lots  and 
believe  the  assessed  values  to  be  just  and  equitable  be- 
tween the  counties.”  If  these  figures  represent  true  values 
the  man  who  owns  five  houses  and  lots  in  Bureau  county 
is  no  better  off  than  the  owner  of  one  house  and  lot  in 
Adams  county.  Nothwithstanding  the  conclusion  of  the 
Board  of  Equalization  in  this  matter,  this  committee  be- 
lieves that  a purchaser  going  out  to  purchase  a home 
would  find  the  actual  situation  quite  different. 

Tax  Evasions  in  Cook  County. 

An  effort  has  been  made  by  the  committe  to  get  some 
idea  of  the  extent  of  tax  evasions  in  Cook  county. 

We  read  and  hear  discussions  throughout  a legislative 
session  of  the  financial  difficulties  of  Chicago  and  Cook 
county.  Lack  of  sufficient  funds  to  properly  run  the  city 
and  county  institutions  present  at  each  session  of  the  Gen- 
eral Assembly  food  for  much  discussion  and  an  excuse 
for  the  managing  officers  to  fill  the  lobbies  of  the  House 
and  Senate,  asking  for  an  extension  of  tax  limitations,  or 
an  exemption  from  the  operations  of  the  Juul  law.  We 
have  no  doubt  that  with  rising  prices  and  the  shrinkage 
in  the  purchasing  power  of  money,  all  their  inability  to 
run  and  finance  their  respective  governments  are  true. 
We  doubt,  however,  that  the  remedy  lies  along  the  line 
they  are  working  on.  We  do  believe  that  there  is  a rem- 
edy and  a complete  one  at  that,  and  that  they  need  go 
no  further  than  the  Board  of  Assessors  in  Cook  county 
to  find  it. 

There  are  tax  evasions  and  under-valuations  in  every 
part  of  the  State,  but  no  where  can  they  be  found  in  such 
wholesale  quantities  as  in  the  city  of  Chicago.  Chicago 
contains  the  largest  livestock  market  and  the  greatest 
grain  market  of  any  city  in  the  world.  Nearly  ten  million 
hogs,  five  million  sheep  and  four  million  cattle  were  re- 
ceived and  sold  in  the  Chicago  markets  during  the  year 
1918.  Besides  its  tremendous  livestock  market,  Cook 
county  contains  a large  area  of  farming  lands,  and  ac- 
cording to  government  statistics  has  5,663  farms  with  an 
average  of  68  acres  each.  Notwithstanding  these  facts 
we  find  from  the  report  of  the  State  Board  of  Equaliza- 
tion that  there  were  assessed  in  Cook  county  last  year : 

26,500  cattle,  ___ 

683  sheep, 

8,085  hogs. 

We  have  not  taken  the  trouble  to  ascertain  who  owned 
this  livestock  or  in  whose  name  it  was  assessed,  but  we 
assume  that  in  all  probability  it  was  assessed  to  the  5,663 
farmers  of  Cook  county.  The  point  that  we  do  desire  to 
bring  to  the  attention  of  the  Legislature  is  that  on  the 
morning  of  April  1,  1918,  according  to  the  published 
records  of  the  daily  press,  the  following  livestock  was 
received  at  the  stock  yards  and  disposed  of  to  Chicago 
packers  and  other  large  buyers : 

Cattle,  21,000. 

Sheep,  12,000. 

Hogs,  55,000. 

This  stock  was  sold  on  the  forenoon  of  April  1,  1918. 
A record  of  the  transactions  can  be  found  by  anyone  who 
takes  the  slightest  interest  in  the  matter. 


Section  309  of  the  Revenue  Act  of  this  State  reads  as 
follows : 

‘‘Personal  property  shall  be  valued  as  and  in  the  manner 
required  by  law.  There  shall  be  listed  between  the  first 
day  of  April  and  the  first  day  of  June  of  each  year,  when 
required  by  the  Assessor,  with  reference  to  the  quantity 
held  or  owned  on  the  first  day  of  April  in  the  year  for  which 
the  property  is  required  to  be  listed.  Personal  property 
purchased  or  acquired  on  the  first  day  of  April  shall  he  listed 
hy  or  for  the  person  purchasing  or  acquiring  it.” 

Notwithstanding  the  fact  that  there  is  absolutely  no 
ambiguity  regarding  the  law  and  absolutely  no  doubt 
regarding  the  amount  and  fair  cash  value  of  live  stock 
bought  at  Chicago  on  April  1,  it  is  a matter  of  great  sur- 
prise to  find  that  out  of  12,000  sheep  purchased  in 
Chicago  on  April  1,  the  Board  of  Assessors  listed  only 
683  in  Cook  county  or  less  than  6%,  and  out  of  55,000 
hogs,  only  8,085,  or  about  15%  per  cent,  reached  the 
assessment  rolls. 


Assessment  of  Grain. 

Chicago  is  the  greatest  grain  market  in  the  world.  It 
contains  67  public  and  private  warehouses  with  a com- 
bined capacity  of  over  57,000,000  bushels.  An  accurate 
account  of  the  amount  of  storage  grain  is  kept  and  can  be 
obtained  by  the  Board  of  Assessors  of  Cook  county  as 
easily  as  it  was  obtaned  by  the  members  of  this  committee. 
The  records  show  that  on  April  1,  1918,  the  following 
amounts  of  grain  were  stored  in  Chicago  elevators : 

Wheat,  94,200  bushels. 

Corn,  4,761,000  bushels. 

Oats,  6,617,000  bushels. 

Rye,  465,000  bushels. 

Barley,  818,000  bushels. 


STORED 


GRAIN 

APRIL 

Lst  -igie 

M7J7&700. 


i 


GRAIN 
ASSESSED 
COOK  CO.  1916- 
$799,644. 


At  current  market  prices  on  April  1,  1918,  this  grain 
was  worth  the  sum  of  $17,778,700.  Notwithstanding  the 
fact  that  all  of  this  grain  could  have  been  located  by  any 
one  who  took  the  slightest  trouble  to  find  it,  we  find  from 
the  State  Board  of  Equalization  report  that  the  total  full 
value  of  all  grain  in  Cook  county  on  April  1,  1918,  was 
$799,644.00,  or  less  than  5%  of  the  amount  held  in 
storage  by  grain  speculators  in  Chicago.  On  the  accom- 
panying chart,  which  is  drawn  on  an  accurate  scale, 
is  shown  the  relative  amount  of  grain  which  ab- 
solutely escaped  taxation  last  year,  and  the  amount 
which  was  listed  for  taxation.  We  have  no  doubt  that 
an  investigation  of  the  facts  would  disclose  that  the 
grain  which  was  listed  on  the  assessment  roll  is  charged 
to  the  5,663  farmers  of  Cook  county,  and  that  the  mil- 
lionaire grain  dealers  of  Chicago  escaped  assessment  en- 


tirely  on  this  very  valuable  item  of  personal  property. 
In  the  opinion  of  this  committee,  a bushel  of  grain  in  the 
warehouse  of  a millionaire  speculator  in  Cook  county  is 
just  as  assessable  as  a bushel  of  grain  in  a farmer’s  corn 
crib  in  Sangamon  county. 

Before  leaving  this  subject,  we  wish  to  call  the  atten- 
tion of  the  Board  of  Assessors  to  the  fact  that  there  was 
in  storage  in  Chicago  on  April  1,  1919 : 

14,343,000  bushels  of  wheat, 

449,000  bushels  of  corn, 

4.106.00  bushels  of  oats, 

2.463.000  bushels  of  rye, 

2.704.000  bushels  of  barley. 

The  farmers  throughput  the  State  are  anxious  to  have 
this  grain  listed  for  taxation,  inasmuch  as  it  will  have  a 
direct  bearing  on  the  amount  they  will  have  to  pay  for 
the  support  of  the  government  of  this  State.  While  this 
matter  is  of  importance  to  all  taxpayers  throughout  the 
State,  it  is  of  far  greater  importance  to  the  small-home 
owner  of  Chicago  who  finds  his  tax  bill  so  large  every 
year  that  in  order  to  meet  it  his  family  must  be  deprived 
of  some  of  the  necessities  of  life. 

Assessment  of  Automobiles  in  Cook  County. 

Possibly  the  Board  of  Assessors  of  Cook  county  may  be 
able  to  invent  some  excuse  for  their  failure  to  list  all  of 
the  livestock  and  grain  known  to  have  been  sold  or  stored 
in  Chicago  on  April  1,  1918,  but  it  is  difficult  to  imagine 
how  they  can  justify  themselves  when  the  assessment  of 
automobiles  is  reached. 


COUNTIES 


COOK 


BUREAU 


ST.  CLAIR 


LAKE 


vermluon 


WINNE  BA6Q 


MS.HENRV 


MACOUPIN 


WILL 


WHITESIDE 


ROCK  ISLAND 


JASPER 


LIVINGSTON 


K NOX 


JEPFRSON 


CHAMPAIGN 


LEE 


GRUN  DV 


OGLE 


SANGAMON 


LA.  SALLE 


MACON 


CARROLL 


MSLEAN 


FRANKLIN 


KANE 


M2  DONOU&H 


PERCENTAGE 


5 10  15  20  25  30  55  40 


PERCENTAGE  OE  POPULATION 
FILING  PERSONAL  PROPERTY 
SCHEDULES  1917. 


There  are  two  sources  of  information  regarding  the 
ownership  of  automobiles  in  the  city  of  Chicago;  one  is 
the  published  reports  of  the  Automobile  Department  of 
the  Secretary  of  State’s  office,  and  the  other  is  the  records 
of  the  Wheel  Tax  License  kept  by  the  City  Clerk  of 
Chicago. 


The  records  of  the  City  Clerk’s  office  in  Chicago  show 
that  in  April,  1918,  the  following  motor  vehicles  were 
carrying  wheel  tax  license  in  the  city  of  Chicago: 


Motor  vehicles 3,696 

Automobiles  under  35  horse  power 55,689 

Automobiles  over  35  horse  power 2,797 

Light  trucks 9,412 

Heavy  trucks 5,423 

Demonstrating  cars 904 


Total  77,921 


TOTAL  NUMBER  OF 
AUTOMOBILE'S  TAXED 
IN  COOK  CO.  BV  BOARD 
OF  ASSES50R.S.  APRlL,igiO. 


TOTA  L NUMBER  OF  WHE-EL  TAX 
LICENSES  ON  AUTOMOBILES  IN 
CHICAGO.  APRIL, 1916. 


TOTAL  NUMBER  OE  WHEEL  TAX 
LICENSES  ON  CARRIAGES  AND 
WAGON 5 IN  CHICAGO.  APRIL. 1916. 


Of  this  number  the  Board  of  Assessors  succeeded  in 
finding  only  18,152  cars,  or  less  than  25%.  Many  of 
these,  no  doubt,  being  owned  by  residents  of  the  county 
outside  of  the  city  of  Chicago  and  therefore  not  included 
in  the  above  list.  The  accompanying  chart  is  drawn  on 
an  accurate  scale  and  shows  the  exact  number  licensed 
by  the  City  Clerk  and  the  exact  number  taxed  by  the 
County  Board  of  Assessors. 

Attention  is  called  to  the  fact  that  the  name  and 
address  of  the  owner  of  each  car  can  be  obtained  for  the 
asking  and  that  there  can  be  no  excuse  for  not  listing 
this  property  other  than  a willful  determination  of  the 
assessing  officers  to  violate  their  oath  of  office  and  the 
law. 

From  this  hasty  examination  of  a few  of  the  different 
classes  of  property  assessment  of  Cook  county,  any  fair- 
minded  man  can  hardly  fail  to  come  to  the  conclusion  that 
the  principal  financial  difficulties  of  Chicago  should  not 
be  met  with  extensions  of  the  power  to  throw  a heavier 
burden  on  property  that  is  now  on  the  assessment  rolls, 
but  rather  an  effort  should  be  made  to  list  all  property  and 


to  list  it  at  its  fair  cash  value.  Not  only  is  the  small  tax- 
payer of  Chicago  interested  in  seeing  this  accomplished, 
but  every  taxpayer  of  the  State  has  an  interest  in  the 
matter,  and  the  law  should  give  the  State  the  right, 
through  its  proper  officers,  to  insist  upon  it  being  done, 
and  if  the  local  assessors  refuse  to  act,  authority  should 
be  given  the  supervising  authority  of  the  State  to  send  in 
assessors  from  the  outside  representing  the  people  of  the 
State  of  Illinois  who  will  do  it.  “Home  Rule”  in  tax- 
ation matters  has  always  proven  a failure  wherever  tried 
and  the  city  of  Chicago  is  no  exception  to  the  rule. 

After  careful  consideration  of  the  facts  as  shown  in 
the  foregoing  report,  the  committee  is  firmly  convinced 
that  the  asressment  of  property  in  Illinois  is  in  such  a 
chaotic  condition  that  it  is  hardly  possible  for  it  to  be- 
come any  worse.  Payment  of  taxes  in  Illinois  is  today 
very  much  like  passing  the  contribution  box  in  church — 
each  puts  in  what  he  pleases.  The  system  is  without  a 
head  and  the  puny  efforts  of  boards  of  review  and  the 
State  Board  of  Equalization  to  unscramble  the  mess 
created  by  the  township  assessors  is  of  no  avail.  Mil- 
lions of  dollars  of  property  of  those  most  able  to  pay 
escapes  assessment  entirely  and  the  burden  of  taxation 
is  being  borne  by  the  small  home  owner  whose  ability 
to  bear  it  is  being  strained  to  the  breaking 
point.  We  believe  that  the  chief  difficulty  is  that  there 
is  no  responsible  head  to  the  system.  A fair  and  honest 
enforcement  of  the  revenue  law  is  the  most  important 
function  of  State  government.  There  can  be  no  fair 
and  honest  enforcement  of  the  tax  laws  of  the  State 
unless  there  is  created  a central  authority  with  power 
to  control  the  assessment  of  every  taxing  district  in 
the  State.  There  are  over  one  thousand  assessment 
officers  in  the  State  who  work  with  little  or  no  super- 
vision, each  one  measuring  property  values  with  his  own 
“yard  stick”  and  when  their  work  is  finally  turned  in  to 
the  County  Treasurer,  it  is  often  found  that  hogs  in 
one  township  are  assessed  at  $5.00  each  and  in  the  ad- 
joining township  $25.00  each. 

The  central  authority  charged  with  the  duty  of  en- 
forcing the  law  must  have  time  and  funds  at  its  disposal 
to  hire  sufficient  skilled  help  to  make  certain  that  local 
assessors  are  interpreting  and  enforcing  the  law  in  a 
uniform  manner  in  every  county  in  the  State.  They 
must  be  provided  with  sufficient  funds  and  sufficient 
force  to  procure  the  necessary  information  upon  which 
alone  intelligent  action  can  be  based.  No  work  of  such 
an  administrative  body  can  be  more  important  than  the 
collection  and  compilation  of  data  regarding  the  value 
of  property.  Values  cannot  and  should  not  be  deter- 
mined by  the  assessors.  Values  are  determined  by  the 
men  who  buy  and  sell  property.  The  business  of  the 
tax  administrator  should  be  to  find  out  what  purchasers 
pay  for  various  classes  of  property  and  make  the  com-| 
putations  with  that  as  a basis.  The  men  who  make  “fair! 
cash  values”  are  the  men  who  buy  and  sell.  Tax  ad-E 
ministrators  should  not  presume  to  inject  their  judgment J 
of  values  of  real  estate  or  other  property  in  determining" 
what  assessments  should  be  made.  They  should,  how- 
ever, collect  all  possible  data  of  sales  made  so  that  the 
judgment  of  the  purchaser  and  the  seller  may  be  made 
the  basis  for  determining  true  values,  of  every  class  of 
property  in  every  part  of  the  State. 

Your  committee  believes  that  there  is  nothing  that 
will  help  to  reform  our  revenue  law  more  than  the  col- 
lection and  publication  of  accurate  facts.  While  we 
believe  that  the  establishment  of  a Tax  Commission 
will  result  in  making  our  revenue  law  something  more 
than  a “scrap  of  paper”,  we  wish  also  to  call  the  atten- 


tion of  the  members  of  the  Assembly  to  the  assessment 
made  in  Wabash,  Cass  and  Menard  Counties,  as  shown 
on  the  maps  printed  herewith.  These  counties  are  all 
under  county  organization.  Township  assessors  are  not 
elected,  but  under  the  law  the  County  Treasurer  is  ex- 
officio  the  assessor  for  the  entire  county.  In  these 
counties  the  County  Treasurer  divides  his  county  into 
assessment  districts  and  appoints  a deputy  assessor  for 
each  district.  There  is  direct  supervision  over  the  work 
of  the  assessing  officer  in  these  counties  and  the  result 
can  be  plainly  seen  in  the  greater  degree  of  uniformity 
in  valuations  which  obtain  in  different  parts  of  the  same 
county. 


Range  of  Values  on  Hogs. 

The  following  states  have  abandoned  the  township 
assessor  and  are  now  being  assessed  by  county  assessors : 


Alabama 

Mississippi 

Arizona 

Montana 

Arkansas 

New  Mexico 

California 

Nevada 

Colorado 

North  Carolina 

Florida 

Oklahoma 

Georgia 

Oregon 

Idaho 

Tennessee 

Kansas 

Utah 

Kentucky 

Virginia 

Louisiana 

West  Virginia 

Maryland 

Wyoming 

Probably  the  time  has  not  arrived  as  yet  for  making 
a similar  change  in  Illinois,  but  we  believe  that  the  trend 
of  public  opinion  among  those  who  have  given  the  matter 
thought  and  who  believe  in  a “square  deal”  in  assess- 
ments is  towards  making  a similar  change  in  Illinois. 

The  objection  is  frequently  heard  that  such  a plan 
would  infringe  on  the  principle  of  “Home  Rule”.  Such 
an  argument  is  based  on  a false  conception  of  the  prin- 
ciple of  “Home  Rule”.  No  one  would  dispute  that 
cities  should  have  the  right  to  control  their  affairs  which 
are  purely  local  in  nature,  or  the  township  should  have 
the  same  right  in  matters  of  local  government  in  which 
the  inhabitants  of  the  township  alone  are  interested. 
Taxation  of  property  for  the  support  of  the  county  and 
State  is  not  such  an  affair.  Every  taxpayer  in  the  State 
has  a direct  interest  in  the  manner  in  which  the  burden 
of  running  the  State  government  is  being  apportioned 
and  every  taxpayer  in  the  county  has  a direct  interest 
in  the  assessment  of  property  in  the  various  townships, 
for  on  the  basis  of  the  assessment  thus  made  he  is  re- 
quired to  contribute  his  share  for  the  maintenance  of 
county  government. 


What  really  is  insisted  upon  in  the  name  of  “Home 
Rule”  is  not  “Home  Rule”,  but  merely  the  privilege  of 
local  nullification.  Too  often,  under  our  present  system, 
assessors  are  elected  term  after  term  because  they  deal 
gently  with  a few  wealthy  men  in  the  township  who  are 
in  practical  control  of  the  political  machinery  of  their 
local  community.  The  assessment  of  property  is  in  this 
day  and  age  something  more  than  it  was  fifty  years  ago. 
Today  it  calls  for  special  knowledge  and  skill  and  ample 
time  to  do  the  necessary  work  involved  in  making  a just 
and  fair  apportionment  of  the  cost  of  government.  Any- 
one who  will  take  the  time  and  trouble  to  visit  any  coun- 
ty of  the  State  and  look  over  the  township  assessment 
books  will  have  no  trouble  in  locating  work  of  township 
assessors  where  clerical  errors  are  so  numerous  that  it 
has  to  be  almost  entirely  revised  by  the  county  officers. 
It  is  a matter  of  common  knowledge  that  in  popular 
elections,  the  ignorant  man  who  is  a good  hand  shaker 
will  often  be  the  popular  choice,  while  the  voters  will 
pass  by  him  whose  only  chief  qualification  is  to  do  a 
piece  of  technical  work  in  the  way  it  should  be  done. 

Oaths  and  penalties  which  are  prescribed  for  both 
assessor  and  taxpayer  are  of  little  avail.  A recent 
writer  on  taxation  says  that  “the  method  of  requiring  an 
oath  as  to  the  accuracy  of  the  return,  coupled  with 
severe  penalties  attached  to  all  perjury  have  been  found 
by  experience  to  be  of  very  doubtful  expediency.  The 
history  of  taxation  in  the  United  States  has  long  since 
established  the  fact,  on  documentary  evidence,  that  it 
has  made  perjury  habitual  in  tax  assessments.  The 
danger  of  using  the  oath  in  connection  with  self-assess- 
ment of  taxes  lies  in  the  fact  that  besides  its  evil  effect 
on  morals,  it  still  further  increases  the  inequality  of 
assessments ; one  part  of  the  taxpayers  will  have  their 
conscience  aroused  by  the  oath,  while  others  do  not,  so 
that  the  inequalities  to  be  expected  under  any  system 
of  self-assessment  will  simply  be  augmented.” 

Before  the  present  revenue  law  was  passed  the  asses- 
sors of  this  State  were  permitted  to  administer  an  oath 
to  each  person  filing  a schedule ; the  act,  however,  was 
not  mandatory.  Under  the  present  Revenue  Act  the 
assessor  is  compelled  by  law  to  administer  the  oath  to 
every  person  making  out  a schedule. 

Furthermore,  the  assessor  may  examine  under  oath 
any  person  whom  he  may  suppose  to  have  knowledge  of 
the  personal  property  of  anyone  who  refuses  to  fill  out 
his  schedule. 

A special  oath  is  also  required  where  debts  are  pre- 
sented to  offset  credits. 


Sections  19  and  20  of  the  Act  of  1898  reads  as  fol- 
lows : 

“Schedule — penalty  fob  not  making.  The  assessor  shall 
require  every  person  to  make,  sign,  and  swear  to  the 
schedule  provided  for  by  this  act.  If  any  person  shall 
refuse  to  make  the  schedule  herein  required,  or  to  subscribe 
and  swear  to  the  same,  the  assessor  shall  list  the  property 
of  such  person  according  to  his  best  knowledge,  information 
and  judgment,  at  its  fair  cash  value,  and  shall  add  to  the 
valuation  of  such  list  an  amount  equal  to  fifty  per  cent  of 
such  valuation. 

Whoever  in  making  such  schedule  shall  wilfully  swear 
falsely  in  any  material  matter  shall  be  guilty  of  perjury  and 
punished  accordingly. 

“Pebsons  refusing  to  sign  and  sweab  to  schedule — 
duty  of  assessor — penalty.  The  assessor,  deputy  as- 
sessor or  some  other  person  duly  authorized  by  law 
to  administer  oaths,  shall  administer  the  oath  or  affirm- 
ation attached  to  the  assessment  -schedule  as  provided  by 
law,  to  each  person  or  proper  officer  of  corporation  so  as- 
sessed, and  such  person  or  officer  of  such  corporation  shall 
be  required  to  sign  said  assessment  schedule  and  swear  to 
the  same,  and  in  case  any  one  refuses  so  to  do,  the  assessor 
shall  note  the  fact  in  the  column  of  remarks  opposite  such 
person’s  name;  and  any  assessor  failing  to  have  said  assess- 
ment schedule  so  signed  by  the  person  assessed  and  an  oath 
administered  as  required  by  law,  or  failing  to  make  such 
note  that  the  person  or  proper  officer  of  the  corporation 
refuses  so  to  do,  shall  for  each  offense  be  fined  not  less 
than  one  hundred  dollars  ($100)  nor  more  than  five  thousand 
dollars  ($5,000).” 

Your  Committee  does  not  believe  that  any  penalties 
can  be  devised  which  would  scare  tax  dodgers  into 
telling  the  truth. 

There  is  an  amendment  which  however  could  well  be 
made,  which  would  no  doubt  bring  some  relief  to  tax- 
payers in  Cook  County. 

We  have  been  informed  that  each  year  in  Cook  Coun- 
ty, the  Board  of  Assessors  under  the  authority  given 
them  in  the  above  quoted  section,  make  out  and  file 
assessments  aggregating  millions  of  dollars  against  some 
of  the  wealthiest  citizens  of  the  county,  who  absolutely 
refuse  to  schedule  their  property  as  the  law  requires. 
The  assessments  finally  reach  the  Cook  County  Board 
of  Review  and  are  each  year  by  them  cancelled.  Your 
committee  regrets  that  it  has  had  insufficient  time  to 
investigate  the  extent  of  these  exemptions  by  the  Cook 
County  Board  of  Review  in  recent  years,  but  would 
suggest  the  simple  remedy  which  is  now  the  law  in 
many  of  the  states  of  the  Union,  viz : 

“Any  citizen  who  refuses  to  make  out  and  swear  to  his 
schedule  as  the  law  provides  shall  be  deprived  of  the 
right  to  be  heard  by  the  Board  of  Review  on  any  assessment 
which  the  assessing  officers  make  against  him.” 


We  must  not  make  a scarecrow  of  the  law, 
Setting  it  up  to  fear  the  birds  of  prey 
And  let  it  keep  one  shape  till  custom  make  it 
Their  perch  and  not  their  terror. 

— Shakespeare. 


An  Example  of  the  Equalization  of  Farm  Lands 


Report  of  Committee  on  Equalization  of  Iiand. 


Springfield,  Illinois,  December  12,  1918. 

To  the  Honorable  State  Board  of  Equalization.  . , , . . . , , , 

Gentlemen:  Your  committee  having  charge  of  the  equalization  of  lands  begs  leave  to  report  and  herewith  submits  a tabulated  state- 
ment of  its  work  as  a part  of  its  report. 

Your  committee,  after  due  deliberation  and  consideration,  is  of  the  opinion  that  the  assessed  value  of  lands  in  the  various  counties 
of  the  State  should  remain  as  fixed  by  the  various  boards  of  review. 

Believing  said  assessed  valuation  to  be  just  and  equitable  between  the  several  counties  of  the  State,  we,  therefore,  recommend  that 
no  additions  to  or  deductions  from  the  assessed  value  of  lands  as  returned  by  the  various  county  boards  of  review  be  made. 

Respectfully  submitted, 

H.  S.  Williams,  Chairman. 
Ralph  Proctor, 

Wm.  T.  Hollenbeck, 

Charles  J.  Ewerts, 

Frank  A.  Wharton, 

W.  G.  Kent, 

Committee  on  Equalization  of  Lands. 


RESOLUTION. 

Passed  by  Illinois  State  Grange,  at  Convention  held  at  Galva,  HI.,  January  23,  1919 


Taxation. 

Land  tenantry  is  rapidly  increasing,  farm  property  is  concentrating  in  the  hands  of  wealthy  land  holders.  Taxes 
should  be  so  levied  as  to  encourage  home  owning  and  discourage  land  speculation  and  tenantry.  The  income  and  inheri- 
tance tax  laws  should  be  framed  so  that  a much  larger  proportion  should  be  taken  from  large  incomes  and  fortunes,  to 
the  end  that  the  tax  may  be  most  justly  placed  and  easily  borne. 

Since  taxes  eventually  rest  upon  the  consumer,  and  since  the  farmer  is  a large  consumer,  we  would  strongly  recom- 
mend that  every  State  and  Subordinate  Grange  make  an  active  campaign  looking  to  a more  careful  expenditure  of  public 
money. 

Whereas,  It  is  evident  from  the  records  of  taxing  authorities  of  the  various  counties  of  the  State,  that  the  assessment 
of  property  in  the  State  of  Illinois  is  being  conducted  with  little  or  no  attention  to  uniformity  of  assessment,  and 

Whereas,  It  is  also  evident  from  tax  records  of  the  state  that  a very  large  part  of  the  property  of  the  state  is  bearing 
no  tax  burden  whatever,  and 

Whereas,  It  is  evident  from  the  reports  of  various  public  officials  throughout  the  state  of  Illinois  that  meager  re- 
turns are  being  received  on  the  deposits  of  public  funds  throughout  the  state.  Therefore  be  it 

Resolved,  That  the  Illinois  State  Grange  in  convention  assembled,  declare  it  to  be  the  belief  of  this  organization  that 
the  revision  of  the  Revenue  Act  of  the  State  of  Illinois  is  a matter  of  the  most  urgent  necessity,  and  that  the  Grange 
calls  upon  the  Governor  and  the  Members  of  the  General  Assembly  to  make  such  changes  in  the  law  as  will  tend  to  pro- 
duce greater  uniformity  in  the  assessment  of  property  throughout  the  State,  and  that  we  recommend  that  the  State  Board 
of  Equalization  be  reduced  to  a body  of  not  exceeding  three  members,  one  or  more  to  be  farmers,  to  remain  in  session 
throughout  the  year. 

And  we  further  recommend  that  said  Board  be  given  the  power  to  supervise  and  regulate  the  work  of  the  local  asses- 
sors. 

We  further  recommend  that  the  Governor  and  the  General  Assembly  make  investigation  of  the  revenues  derived 
as  Interest  on  deposits  of  public  funds  in  the  various  townships,  counties,  and  the  State  of  Illinois,  with  the  view  of 
making  such  changes  in  the  law  governing  such  deposits  as  may  secure  to  the  people  of  the  greatest  possible  return 
thereon  consistent  with  safety.  Be  it  further 

Resolved,  That  a copy  of  this  resolution  be  forwarded  to  the  Governor,  the  Lieutenant  Governor,  and  to  each  mem- 
ber of  the  General  Assembly. 


The  State  Board  of  Equalization  and  the  Assessment 

of  Railroads  in  Illinois. 


MILEAGE  S960  -VALUATION¥r4-^ttT©,550. 

^ __  |i| 

~i  fl  i==T  1 X4 ll  1j  1 1 i IJ  1 1 o lF  1 ll  s 

MILE  ACrE  11359  VALUATIONf579.004,848 


ASSESSMENT  OF  1917. 


Note: — In  1918  the  Illinois  assessment  was  raised  a trifle  over  2%  making  a total 
full  valuation  of  $593,020,923. 


The  Committee  on  the  Assessment  of  Railroad  Property  presented  the  following  report  through  its  chairman,  Mr. 
Malone: 

Springfield,  Illinois,  December  12,  1918. 

To  the  Honorable  State  Board  of  Equalization. 

Gentlemen:  Your  Committee  on  the  Assessment  of  Railroad  Property  respectfully  reports  that  they  have  carefully  examined  the 
schedules  and  statements  furnished  by  the  various  railroad  compan  ies,  and  by  the  Auditor  of  Public  Accounts  of  railroad  property, 
denominated  by  law  "rolling  stock,’’  in  the  respective  returns  of  said  railroad  companies  as  a part  of  schedule  "A”  of  railroad  track, 
and  have  also  included  in  such  respective  assessment  shops  or  other  buildings  and  improvements  belonging  to  said  railroad  companies, 
respectively,  on  said  lands,  lots  and  blocks  so  described  in  sched  ule  “A”  of  railroad  track. 


Your  committee  would  further  report  that  they  have  assessed  according  to  the  rules  and  principles  adopted  by  this  board,  the 
capital  stock  including  the  franchise  of  all  railroad  companies  contained  in  schedule  ”B’’  which  is  made  a part  of  this  report. 

Your  committee  further  reports  that  it  has  valued  and  equalized  the  capital  stock  including  the  franchise  of  each  and  every 
railroad  company  created  under  the  laws  of  this  State,  in  accordance  with  the  rules  and  principles  adopted  by  this  board  for  the 
assessment  of  capital  stock  of  railroad  companies  (except  those  included  in  schedule  "B”)  and  find  that  the  equalized  value  of  tangible 
property  is  equal  to  or  exceeds  the  equalized  value  of  the  capital  stock,  so  that  the  assessment  of  tangible  property  of  said  railroad 
companies  (except  those  included  in  schedule  "B”)  leaves  nothing  to  be  assessed  as  capital  stock. 


Respectfully  submitted, 

Wm.  H.  Malone,  Chairman. 
Geo.  S.  Faxon, 

Charles  J.  Ewerts, 

Hez  G.  Henrt, 


Denniz  F.  Sullivan, 


Committee  on  the  Assessment  of  Railroad  Property. 


The  Revenue  Act  of  1872  makes  it  the  duty  of  the 
State  Board  of  Equalization  to  assess  the  railroads  of 
Illinois.  Illinois  is  generally  regarded  as  leading  all 
other  states  in  the  Union,  both  as  to  total  mileage  of 
railroad  track  and  total  value  of  railroad  property.  In 
short,  when  Illinois  railroads  are  compared  with  the 
railroads  of  other  states,  we  stand  at  the  head  of  the 
list.  One  would  naturally  expect  the  total  assessed 
value  of  railroads  in  Illinois  to  be  greater  than  that  of 
other  states,  but  such  is  not  the  case. 

Under  the  law  in  Illinois,  all  railroads  operating  in 
the  State  are  required  to  file  with  the  State  Board  of 
Equalization  a list  of  all  their  property  and  from  these 
lists  the  State  Board  of  Equalization,  through  their  rail- 
road committee,  makes  up  the  assessment  roll. 

It  is  generally  regarded  that  the  committee  on  the 
assessment  of  railroad  property  on  the  State  Board  of 
Equalization  is  the  most  important  committee  of  the 
board.  The  chairman  of  this  committee  occupies  a 
unique  position  and  it  is  generally  conceded  that  this 
position  is  the  most  important  position  on  the  State 
Board  of  Equalization,  for  the  functions  of  assessing 
the  railroads  of  Illinois  is  the  most  important  duty  which 
the  law  throws  upon  them.  It  affords  them  an  oppor- 
tunity of  making  an  assessment  which  will  conform  with 
other  states,  but  it  is  quite  apparent  that  they  are  not 
doing  it. 

Lutz,  in  his  recent  work  on  State  Tax  Commissions, 
in  speaking  of  the  assessment  of  Illinois  railroads,  says : 

“All  of  the  evidence  goes  to  show  that  railroads  in  Illinois 
gre  being  taxed  less  heavily  than  other  property,  and  that 
there  is  considerable  difference  among  the  railroads  them- 
selves.” 

Under  the  Act  of  1872,  the  boards  are  required  to 
assess  the  capital  stock  of  railroads,  as  well  as  their 
physical  property.  In  1873,  the  first  year  under  the 
present  law,  the  capital  stock  of  Illinois  railroads  was 
assessed  at  $64,611,071.  From  that  amount  the  capital 
stock  assessment  has  dwindled  down  to  $3,313,415  in 
1914,  and  this  year  we  find  the  committee  on  the  assess- 
ment of  railroads  presenting  a report  through  its  chair- 
man, Mr.  Wm.  H.  Malone,  which  contains  the  following 
interesting  information : 

“Your  committee  further  reports  that  it  has  valued 
and  equalized  the  capital  stock,  including  the  franchise 
of  each  and  every  railroad  company  created  under  the 
laws  of  this  State  in  accordance  with  the  rules  and 
principles  adopted  by  this  board  for  the  assessment  of 
capital  stock  of  railroad  companies  (except  those  in- 
cluded in  schedule  “B”)  and  finds  that  the  equalized 
value  of  tangible  property  is  equal  to  or  exceeds  the 
equalized  value  of  the  capital  stock  so  that  the  assess- 
ment of  tangible  property  of  said  railroad  companies 
(except  those  included  in  Schedule  “B”)  leaves  nothing 
to  be  assessed  as  capital  stock.” 

This  report  of  the  railroad  committee  was  adopted 
by  the  board  without  question  and  consequently  no  tax 
on  capital  stock  of  railroads  (except  as  shown  in 
Schedule  “B”)  is  being  collected  in  Illinois  this  year. 

The  “Schedule  B”  referred  to  includes  the  following 
roads,  four  of  which  are  electric  lines : 

Belt  Railway  of  Chicago 
Chicago  & Western  Indiana 
Central  Terminal 
Union  Stock  Yards  and  T.  Co. 

Waukegan  & Mississippi  Valley 
Aurora,  Elgin  & Chicago 
Metropolitan  Elevated 
Northwestern  Elevated 
Southside  Elevated 


This  committee  has  had  insufficient  time  to  make  a 
thorough  comparative  investigation  of  the  assessment 
of  railroads  throughout  the  different  states  in  the  Union, 
but  correspondence  with  the  State  Tax  Commission  of 
Ohio  develops  the  facts  shown  in  the  sketch  at  the  top 
of  this  page.  Inasmuch  as  Ohio  railroads  paid  the 
assessment  which  was  levied  against  them  in  Ohio  with- 
out protest,  it  may  safely  be  assumed  that  the  managing 
officers  of  Illinois  railroads  paid  the  contribution  levied 
against  them  by  our  State  Board  of  Equalization  with 
joy  and  gladness. 

It  would  be  a matter  of  great  surprise  to  this  com- 
mittee if  it  should  be  found  that  Illinois  railroads  were 
clamoring  for  any  change  in  the  present  administrative 
machinery  of  taxation  in  this  State. 

The  following  table  has  been  prepared  from  the  13th 
Annual  Report  of  the  Statistics  of  Railroads  in  the 
United  States,  prepared  by  the  U.  S.  Bureau  of  Statis- 
tics for  the  year  ending  December  31,  1916,  and  shows 
the  amounts  paid  by  railroads  in  taxes  in  sorfi'e  of  the 
principal  states : 


Total  Amount 

Per  Mile 

State 

Paid 

of  Line 

New  York.... 

. . .$11,348,654.00 

$1,450.00 

Ohio  

...  10,363,174.00 

1,179.00 

Pennsylvania  . 

. . . 9,679,657.00 

917.00 

Illinois  

. . . 8,814,504.00 

760.00 

Conclusion. 

The  conclusion  of  this  committee  is  that  it  is  of  funda- 
mental importance  that  a law  should  be  enacted  abolish- 
ing the  State  Board  of  Equalization,  as  it  now  exists,  and 
substituting  in  its  place  a small  tax  commission  of  not 
exceeding  three  members  who  shall  be  appointed  by  the 
Governor  and  confirmed  by  the  Senate  a®d  devote  their 
entire  time  to  matters  of  taxation  and  not  be  permitted  to 
engage  in  any  other  business. 

This  board  should  be  given  the  powers  which  have 
been  granted  to  similar  boards  in  other  states  and  found 
to  be  effective  in  bringing  about  uniformity  of  assess- 
ments and  the  discovery  of  concealed  property. 

The  most  important  weapon  which  has  been  devised  in 
other  states  to  bring  about  a uniformity  of  assessments  in 
the  various  taxing  divisions  is  the  power  of  re-assessment. 
All  writers  on  taxation  agree  that  a good  assessment  is 
the  foundation  of  any  proper  administration  of  the  gen- 
eral property  tax.  Recognizing  this  to  be  true,  laws  have 
been  passed  in  many  states  which  give  the  chief  taxing 
authority  of  the  state  the  power  to  re-assess  any  district 
in  the  state  where  the  assessment  is,  on  its  face,  mani- 
festly unfair  to  the  other  tax  districts  of  the  state.  We 
believe  that  such  a provision  should  be  written  into  the 
law  of  Illinois  and  that  an  independent  assessor  should 
be  appointed  to  make  the  re-assessment  rather  than  the 
same  person  whose  assessment  is  impeached  be  directed  to 
repeat  the  farcical  performance.  The  objection  which 
is  usually  made  to  such  a law  is  that  it  violates  the  prin- 
ciple of  “Home  Rule.”  This  objection  would  no  doubt 
be  a weighty  objection  if  the  assessing  of  property 
affected  only  the  local  community,  which  is  and  should  be 
allowed  the  right  to  administer  its  own  affairs  in  its  own 
way  and  by  instruments  of  its  own  choosing,  but  the 
principle  of  “Home  Rule”  does  not  give  to  local  commu- 
nities the  right  to  govern  themselves  in  such  a way  as  to 
hamper  the  government  of  the  county  or  state. 

In  states  where  re-assessment  statutes  have  been 
passed,  it  has  been  found  that  its  chief  value  consists  in 
its  preventive  or  corrective  effect  on  indifferent  assessors 
and  on  backward  or  rebellious  communities.  The  fact 


that  the  power  exists,  coupled  with  the  knowledge  that  it 
can  and  will  be  exercised,  exerts  surprising  influence  and 
it  is  a noticeable  fact  that  in  states  where  this  plan  has 
been  made  the  law,  surprisingly  few  re-assessments  have 
been  found  to  be  necessary.  Experience  has  taught  the 
futility  of  maintaining  an  expensive  centralized  depart- 
ment for  the  management  of  taxation  affairs  in  the  state 
and  limiting  its  powers  to  writing  advisory  letters  to 
heedless  assessors  and  the  preparation  of  learned  reports 
which  are  seldom  read. 

Efficiency  in  tax  administration  requires  strong  and  in- 
telligent direction  from  above,  coupled  with  power  to 
compel  attention  from  the  subordinates  below.  Like  the 
organization  of  an  army,  every  commanding  officer  must 
be  given  the  power  to  compel  the  obedience  of  all  those 
under  his  command,  down  to  the  last  private  in  the  rear 
ranks. 

- The  Constitutional  Convention. 

The  objection  is  frequently  heard  by  those  who  are 
uninformed  regarding  the  law,  or  by  those  who  are 
anxious  to  allow  matters  to  remain  in  their  present  con- 
dition, for  reasons  best  known  to  themselves,  that  no 
change  should  be  made  in  the  law  regarding  the  adminis- 
trative machinery  of  taxation  in  this  state  until  after  the 
Constitutional  Convention  has  been  held  and  the  people 
have  adopted  a new  constitution.  Those  who  raise  this 
objection  probably  do  not  realize  that  the  Constitution  of 
1870,  in  its  Revenue  Article,  contains  the  following- 
language  : 

“Section  1.  The  General  Assembly  shall  provide  such 
revenue  as  may  be  needful  by  levying  a tax  by  valuation,  so 
that  every  person  and  corporation  shall  pay  a tax  in  propor- 
tion to  the  value  of  his,  her  or  its  property — such  value  to 
he  ascertained  hi)  some  person  or  persons , to  he  elected  or 
appointed  in  such  manner  as  the  General  Assembly  shall 
direct  and  not  otherwise .” 

No  constitution  that  could  be  adopted  in  this  State 
could  give  the  General  Assembly  any  wider  power  than  it 
now  possesses  in  building  up  an  efficient  administrative 
machine  for  apportioning  taxes  in  this  State.  The  only 
constitutional  change  which  has  been  discussed  by  those 
who  have  made  this  subject  a matter  of  study  is  the 
change  which  will  enable  the  General  Assembly  to  classify 
property  for  the  purpose  of  taxation,  and  such  a change, 
if  enacted  by  the  people  of  the  State  of  Illinois,  would  in 


no  way  affect  the  administrative  machinery  ot  taxation 
in  this  State. 

Not  a Party  Issue. 

Both  of  the  leading  political  parties  of  the  State  of 
Illinois  have  repeatedly,  in  writing  their  State  platforms, 
cried  out  against  the  evils  of  our  administrative  system 
of  taxation.  The  platform  adopted  by  the  Republican 
State  Convention  in  Springfield  on  September  20,  1918, 
contains  the  following  language  : 

“Experience  has  demonstrated  that  certain  of  our  laws 
should  be  changed.  We  therefore  recommend  the  revision 
or  amendment  of  the  revenue  laws  in  order  that  the  burdens 
of  taxation  may  be  more  equitably  and  equally  distributed.” 

From  a summary  of  the  Democratic  platform,  distrib- 
uted broadcast  throughout  the  State  in  the  last  presi- 
dential campaign,  we  find  the  following  language  : 

“We  protest  against  the  scandalous  favoritism  of  taxes 
extended  to  certain  powerful  interests  in  the  State  by  the 
State  Board  of  Equalization. 

We  demand  the  abolition  of  the  State  Board  of  Equaliza- 
tion; its  functions  to  be  performed  by  a commission  of  ex- 
perts appointed  by  the  Governor,  approved  by  the  Senate, 
who  shall  sit  the  year  around  in  open  session  and  preserve 
daily  minutes  and  records  of  its  proceedings.” 

In  view  of  these  definite  declarations  on  the  part  of  the 
managing  officers  of  the  two  great  political  parties  of  this 
State,  it  is  difficult  to  see  how  any  member  of  the  Legis- 
lature elected  to  carry  out  the  will  of  the  people  and  upon 
a platform  declaring  for  the  changes  therein  indicated, 
can  hesitate  to  lend  his  support  thereto. 

Appended  to  this  report  is  presented  a list  of  state  tax 
officials  in  the  different  states  of  the  Union.  We  wish 
to  call  the  attention  of  the  Legislature  to  the  fact  that 
Illinois  is  the  only  State  in  the  Union  that  now  has  at  the 
head  of  its  taxing  system  a large  body  of  men  elected  by 
the  people  and  devoting  only  a few  weeks  in  each  year  to 
the  work.  In  every  other  state  the  taxing  authority 
rests  in  a small  group,  usually  appointed  by  the  State 
Executive,  and  devoting  their  entire  time  to  their  duties. 

Respectfully  submitted, 

H.  S.  Hicks,  Chairman. 

A.  O.  Lindstrum, 

B.  W.  Alpiner, 

W.  B.  Phillips, 

Rene  Havill. 


“Where  you  want  skill  you  must  appoint; 
where  you  want  representation,  elect.” 

—Chief  Justice  Ryan 


List  of  State  Tax  Officials  in  the  United  States 


State 

Name 

Date 

established 

No.  of 
members 

Term 

years 

How  chosen 

Alabama 

.State  Board  of  Equalization 

1915 

3 

6 

Governor 

Arizona 

.Tax  Commission  

1912 

3 

6 

Non-partisan  election 

Arkansas 

. Tax  Commission  

1909 

3 

6 

Governor  and  State 

California 

..State  Board  of  Equalization 

1910 

5 

4 

4 elected,  1 ex-officio 

Colorado 

.State  Tax  Commission 

1911 

3 

6 

Governor  and  Treasurer 

State  Board  of  Equalization 

1876 

1 

Ex-officio,  in  cl.  Gov. 

Connecticut 

.Tax  Commissioner  

1901 

1 

4 

Governor 

State  Board  of  Equalization 

1851 

3 

Ex-officio 

Delaware 

.State  Treasurer  

1 

2 

Elected 

Florida 

.State  Board  of  Assessors 

3 

Ex-officio 

Georgia 

.Tax  Commissioner  

1913 

1 

6 

Governor  Senate 

Idaho 

.State  Board  of  Equalization 

1889 

5 

Ex-officio  Incl.  Gov. 

Illinois 

.State  Board  of  Equalization 

...  1867 

26 

4 

Elected  by  Districts 

Indiana 

.Board  of  State  Tax  Commissioners 

1891 

5 

4 

3 appointed  by  Gov.  ex-officio 

Iowa 

..Executive  Council  

1873 

4 

Ex-officio  Inch  Gov. 

Kansas 

.State  Tax  Commission 

1907 

3 

4 

Governor  and  Senate 

Kentucky 

.State  Tax  Commission 

1917 

3 

4 

2 appointed  by  Gov. 

Louisiana 

.Board  of  State  Affairs 

1916 

3 

6 

Governor  and  senate. 

Maine 

. Board  of  State  Tax  Assessors 

1891 

3 

6 

Governor  and  Council 

Maryland 

.State  Tax  Commission 

1914 

3 

6 

Governor 

Massachusetts.  . 

. State  Tax  Commissioner 

1890 

1 

3 

Governor  and  Council 

Michigan 

. Board  of  State  Tax  Commissioners 

1899 

3 

6 

Governor  and  Senate 

Minnesota 

.State  Tax  Commission 

1907 

3 

6 

Governor  and  Senate 

Mississippi 

Board  of  State  Tax  Commissioners 

1916 

3 

4 

Governor  and  Senate 

M issouri 

.State  Tax  Commission 

1917 

3 

6 

Governor  and  Senate 

Montana 

.State  Board  of  Equalization 

1889 

5 

Ex-officio  inch  Gov. 

Nebraska 

.State  Board  of  Equalization  and  Assessment.. 

1903 

5 

Ex-officio  incl.  Gov. 

Nevada 

.State  Tax  Commission 

1913 

7 

4 

5 appointed  by  Gov. 

New  Hampshire 

..State  Tax  Commission 

1915 

3 

6 

2 ex-officio  incl.  Gov. 

Supreme  Court 

New  Jersey 

.State  Board  of  Taxes  and  Assessments 

1911 

5 

3 

Governor  and  Senate 

New  Mexico . . . . 

. State  Tax  Commission  

1915 

5 

2 

Governor  and  Senate 

New  York 

.State  Tax  Department 

1915 

3 

3 

Governor 

North  Carolina. 

..Corporation  Commission  

1901 

3 

6 

Elected 

North  Dakota... 

.Tax  Commission  

1911 

3 

6 

Governor  and  Senate 

State  Board  of  Equalization 

1890 

5 

Ex-officio  incl.  Gov. 

Ohio 

.Tax  Commission  

1910 

3 

6 

Governor  and  Senate 

Oklahoma 

..State  Board  of  Equalization 

1907 

7 

Ex-officio  incl.  Gov. 

Oregon 

.Board  of  Tax  Commissioners 

1909 

4 

4 

1 apptd.  by  Gov.,  3 ex-officio 

Pennsylvania . . . 

. Board  of  Revenue  Commissioners 

3 

incl.  Governor 

Ex-officio 

Rhode  Island.  . . 

. Board  of  Tax  Commissioners 

1912 

3 

6 

Governor  and  Senate 

South  Carolina. 

..State  Tax  Commission 

1915 

3 

6 

Governor  and  Senate 

South  Dakota... 

.Tax  Commission  

1913 

3 

6 

Governor  and  Senate 

Tennessee 

.State  Board  of  Equalization 

3 

Ex-officio 

Board  of  State  Tax  Assessors 

3 

2 

Governor 

Texas 

. .State  Tax  Board 

1905 

3 

2 

1 appointed  by  Gov.  2 ex-officio 

Utah 

. State  Board  of  Equalization 

1895 

4 

4 

Governor  and  Senate 

Vermont 

.Commissioners  of  State  Taxes 

1882 

1 

2 

Governor  and  Senate 

Virginia 

. State  Corporation  Commission 

1902 

3 

6 

Governor 

State  Tax  Board 

1915 

3 

Ex-officio  incl.  Gov. 

Washington . . . . 

. .Tax  Commissioner  

1917 

1 

4 

Governor  and  Senate 

State  Board  of  Equalization 

1905 

3 

Ex-officio 

West  Virginia.  . 

..Tax  Commissioner  

1904 

1 

6 

Governor  and  Senate 

State  Board  of  Public  Works 

1863 

6 

Ex-officio  incl.  Gov. 

Wisconsin 

.State  Tax  Commission 

1899 

3 

8 

Governor  and  Senate 

Wyoming 

.State  Tax  Commissioner 

1909 

1 

4 

Governor  and  Senate 

State  Board  of  Equalization 

1889 

3 

Ex-officio 

DURAND 


AVERAGE  TA/UST/ON  ASASSESSED 

DORSES,  4 90.42 

DOGS,  f/7.S3 

Ai/ro's,  -*3 3 9.00 

DATCDES  ADD  CEO  CDS*/.  SO 

D/ADOS  — ¥/ 2 700 

SETV/DG  A/A  CP /RES  — 

7DTAE  ASSESSED  VAEUAT/OD, 
A6R/CUEr//E4L  7Z>OLSf/S,903.G/T)////2.2OA 


P ECATON  I C A 

AVERAGE  TALUS  T/OD AS  ASSESSED 
DORSES.  -*82.46 
DOGS.  2090 
AUTOS.  —D4A300 
DATEDESARO  C/JO  CAS,  — 

SEtD/UG  D7ACU/UES,  - 
D/A  DOS,  992S 

7DTAL  ASSESSED  TAEUAT/OD, 
A6R/CU/TURAE  TOOLS j*2R.f£S’-' 
GRA/D,  *9.302  00 


S E W A R D 

A VERAGE  TALU A T/OD  AS  ASSESSED 
DORSES,  '/  7/83 
DOGS.  /2-3S 
AUTO,  2S/.00 
DA  TORES  ADD  G LORDS.  - 
SETV/DG  DTACD/DES  S.97  (•) 
D/ADOS  7279 

7DTAL  ASSESSED  TAEUA  T/OD 
AGR/CUL TURAl  TOOLS.  S/O.0  77 
GRA/D  OD  DADO  - 


H A R R I SON 

AVERAGE  VALOAr/OD AS  ASSESSED 
DORSES.  *32  6S  DOGS.  3 /SR 9 
AUTO,  3/2  OO  E7ADOS.  PR.  S3 

DA  TC//ES A DO  CEO  CVS.  — 
SETV/DG  D7ACR/DES,  - 
7DTAL  ASSESSES/  VALOAT/OU 
AGR/CUETURAE  7D0LS.  *7433 
GRA/D. 


B U RR  I TT 

AVERAGE  TA EDA  T/OD  AS  ASSESS E D 
DORSES.  *73.03 

DOGS.  /E  EZ 

AUTOS.  24600 

DA  TC RES  ADO  CEO  CAS.  — 
SETV/DG  A7ACP/DES  — 
D/ADOS,  7 6.  SO 

7VTAE  ASJESSEO TAEUA  T/OD 
AGR/CDE TURAL  TOOLS* GARS. 
GRA/D  */ 7/2- 


WINNEBAGO 

ATE  RAGE  TAE  UA  T/OD AS. ASSESS 
DORSES,  ® *70  25 
DOGS,  //■  3 S 

®AUTOS,  79400 

DATCDES  ADE2GEOCRS  — 
SETVLDG  AAACD/DES 
R/ADOS  ® 62-49 
7DTAE  ASSESSED  TAEUA  T/OD 
AGR/CUETURAE  TDOES*/6.S2S 
GRA/D  — 


MAP  OF  WINNEBAGO  CO. 

Ieegjeerd 


SETV/DG  D/ACD/DES.  643 
‘ 79  64 

TOTAE  ASSESSED  TAEUA  T/OD 
AGR/CUE  TURAE  TDOES,  *24.040 . 

GRA/D.  4/327 


ATERAGE  TAEUA  T/OD  ASASSESSED 
DORSES.  *37 /Z 
DOGS.  /3  7A 
AUTOS,  23/  OO 
TVA  TGAES  ADD  C/DGRS,  — 
SETV/DC  DTACD/DES,  — 
D/ADOS,  E3  93 
TOTAE  ASSESSED  TAEDAT/OU 
AGR/CUETURAE  7DOES*RR7S. 


GRA/D, 


4 330 


OWEN 

AVERAGE  TAEUA  T/OD  AS  ASSESS E / 
DORSES,  4 32  96 
DOGS.  ® //•  /S 
AUTOS,  336.  OO 
VTATCDESAODGEOCDS.  *7 0.6 2' 
SETV/DG  DTAGD/DES.  VO.  92 
R/ADOS.  /G3.SO 

TOTAE  ASSESSED  TAEDAT/OD 
AGR/CUETURAE  TOOLS //E,  9U. 
GRA/D.  * 4 230 


A R L E M 


RAGE  TAEUA  T/OD  AS  ASSESSED 
* 7/46 
DOGS.  2/  30 

AUTOS.  2 7 GOO 

ttatcdesaddceocds  — 

SE  TV/ D6  ATACD/DES.  — 
R/ADOS.  96  63 
TOTAL  ASSESSED  TAEUA  T/OD 
AGR/GUETE7RAE  TOOES.  47/043 
GRA/D.  * 6 932 


High  -*■ 

Zoxr  ® 


ROCK  FORD 

GUILFORD 

A VERAGE  VAE  UA  T/OD  ASASSESSED 
DORSES.  *7/  39 

DOGS.  2242 

AUTOS,  376  OO 

TVATCUES ADD  CEOCDS  *3.  70 
SETV/DG  A/ACD/DES.  6 4E 

R/ADOS,  79.64 

TOTAE  ASSESSED  TAEDAT/OD 
AGR/Cl/ETURAE  T00ES*S/,09 7 
GRA/D,  * /.7ST> 

AVERAGE  TAEUA  T/OD  AS  ASSESSED 
DORSES.  *7646 

DOGS.  7732 

AUTOS.  2es  OO 

(•)  DATCDES  A ED  CLOG E S.  *3/3 
SETV/DG  ATAGD/DES.  E 69 

P/ADOS,  77  S7 

TOTAE  ASSESSED  TAEUAT/OD 
AGR/GUETURAE  TpOES*//,392 
GRA/D,  4“  24  72 . 

CHERRY 

VALLEY 

At  STAGE  TAEUA  T/OU  AS  ASSESS  E D 
DORSES,  *39  60*D0GS, *34  73 
® AUTO’S,  /94  OO 
. DATCDES ADD  CEOCRS.  *7  2/ 
R/ADOS  93.00 

TOTAE  ASSESSED  TAEUAT/OD 
^^^0^^ga/ce/eturae  tvoes'/o./st 

l 

1 

GRA/D,  *3. 7/2 

RANGE  Or  VALUATION. 


Watches 
Sewing"  I 


and 


High 

Low 

Range 

. $111.17 

$ 70.25 

$ 40.92 

24.75 

11.15 

13.60 

. . 194.00 

443.00 

249.00 

10.62 

3.15 

7.47 

99.00 

5.97 

93.03 

. . 127.00 

62.49 

64.51 

© OWOMH 
be  ojcqoM'C 
C 10  rH  CO  O CO 
cS  CO  rt  CO  tH  H 
cc  M rt 

" FA 


00  coot' CD 

. eacoowto 

£ iH  d C4  H (Q 

0 rH  r-4  ift  Cfl 


O *rt.O 


X SSoSS 

W)  d * in  ih  © 
£ fc*C*C0H  ^ 


01  ^ to 

«>  „ W 7?  o 

w fl 

KK<j^P< 


•6?  p 


W I S CO  AT  £ I AT 


c/i  EwuAsia 

s4L-  D £ AJ 

/-/£  BFOAJ 

R./C  H M OA/D 

A 1UT05 

$093.72 

EUTOS  -433650 

EUTOS  $297.0/ 

EUTOS 

$ 30309 

HATCHES 

7.31 

WETCHES 

750 

WETCHES  3.36 

WETCHES 

7/8 

P/ENOS 

374? 

P/EA/OS 

H9.69 

P/ENOS  76.04 

P/ENOS 

85.96 

SHEEP 

EES 

SHEEP 

5.67 

SHEEP  6.08 

SHEEP 

6.46 

POPP 

3 95 

HOPS 

7.04 

HOPS  / 2.08 

HOPS 

- 4/745 

D U A/  HFAA 

H F /ZTL.4ND 

£ /ZE£  A/WOOD 

HEA7  FY 

eutos 

$282.42 

EUTOS 

$ 26724 

EUTOS  $258.06 

EUTOS 

$283.78 

WE  TOPES  6.00 

WETCHES 

/ 2.00 

WETCHES  3.57 

WETCHES 

7.48 

P/ENOS 

102.61 

P/ENOS 

// / 28 

P/ENOS  © 70.27 

P/ENOS 

9/-  87  1 

SHEEP 

6.07 

SHEEP 

502 

SHEEP  5.86 

SHEEP 

-4/7.35 

HOPS 

9.15 

HOPS 

/ 2.39 

HOPS  /6.Q2 

HOPS 

/6.33 

. /UAR.  EH&O 

S £ AE  £Ce1 

D O /Z  F 

AAV  AS  DA 

EUTOS 

$205.66 

EUTOS 

$ 184.67 

EUTOS  $255.94 

EUTOS 

$/ 80.4/ 

WETCHES 

//  .43 

WE  TOPES®  /.  67 

WETCHES  — ► /6. 83 

WETCHES 

6.3/ 

P/ENOS 

/TO.  6/ 

P/EHOS 

78.56 

P/EHOS  8783 

P/ENOS 

72.46 

SHEEP 

S.90 

SHEEP 

6.92 

SHEEP  //. 5 / 

SHEEP 

4.85 

HOPS 

/ 242 

HOPS 

4.33 

HOPS  //  59  j 

HOPS 

846 

AE/LE  Y 

CO/ZFL 

OSZ^FTOAE  ! 

U LCOAS  au/AS 

EIJTOS 

$328. 83 

EUTOS 

$290. 99 

MTOS  ®*I7/.Z5 

EUTOS 

$204.99 

WETCHES  4.34 

WETPHE5 

8.52 

WETCHES  44/ 

WETCHES 

9.55 

P/ENOS  -4/43. 

P/ENOS 

94.53 

P/ENOS  /03.9/ 

P/ENOS 

/05.35 

SHEEP 

® 5.2/ 

SHEEP 

1500 

5HEEP  8.00 

SHEEP 

/O.OO 

HOPS 

3.42 

H0P5 

7.72 

HOPE  ® 7.19 

HOES 

929 

* 

o 


UK 


K4CB 


CO. 


K4  A r £L 


CO. 


COOK  Cc 


AfSIP  OF  SWCILFATR'Y 

Legend 

Kig-h  — > 

Eow  @ 

RANGE  OF  VALUATION. 

High 

Autos  $336.50 

Watches  16.88 

Pianos  143.00 

Sheep  17.35 

Hogs  17-45 


CO. 


Low 

$171.25 

1.67 

70.27 

3.21 

7.19 


Range 

$165.25 

15.21 

72.73 

14.14 

10.26 


14/  / p C O N p /N 


77  7-/00  77 


PUT 03 

^24  P 

C/LTTLE 

38. 

HOEpEp 

72. 

3HEEP 

6. 

PO&J 

P/4  NOP 

/7 . 

& 73  si  /vr 

e7  Y 0 77 

fJUTOpZ55. 

/JUT07 

* 204. 

U/7TTLE 

35. 

Opt  tee 

OP- 

t/oeSES 

66.® 

HOB7E7 

80. 

PPEEP 

4. 

pPEEP 

9 • 

POOS 

P/4ATO/S 

/0. 

POPP 

P/APOp 

/z. 

EV  V U C O 77  JDs4 

E 73  E /V7  O 77  7" 

PLLTOp$202. 

PTJTOp 

^222. 

CUTTLE 

35 

CATTLE 

30. 

/ioesf,s 

79. 

HOE/SE/ 

90. 

SPEEP 

J~. 

SPEEP 

6. 

POOp 

/3- 

POPP 

/z. 

P/4P0p 

P/APOp 

/p. 

/£■  C/  73  El 

E 

J— 

PUTOP  $ 

270. 

PUTOP 

* 265. 

U4TTLE 

38 

CATTLE 

35. 

EOE/E/ 

69. 

P023TP 

85. 

STEEP 

p. 

PPEEP 

8. 

poop 

/Zv 

POOP 

//. 

P/4A03 

P/APop 

/6. 

/V  £ W 7*0/3.  T 


AUTO//  *£93. 

C77TTFE  5S. 

HORJER  70. 

J/ZEEP  T. 

HO&R  /£. 

P/4/Z07  /J. 


PVp)  f3.7Z.EV 


PL/ TOP  / 90.  ® 

CATTLE  33.  ® 

POEpEp  69- 

pPEEP  4.  ® 

POOp  AO. 

P/ANOp 


L.  / B E 73TY  V / EEE 


ALUTOp 

^353 

CATTLE 

42. 

POPSEP 

/03.+- 

PPEEP 

/2. 

poop 

/p. 

P/APOP 

63. 

Y E 73  V O 77 


A7UTOP 

$27/. 

CATTLE 

42. 

POEpEp 

8L. 

SPEEP 

7. 

poo-p 

9. 

f/A/LOP 

8.8 

B E A/7-OV 


APJTOP  280. 
CALTTLE  44. 
T/OPpEp  38. 
PPEEP 
HOCp  7. 
P/AN04  33. 


W El  UK  EOE/77 

A/UTOP  2/4. 
OATTLE  48. 
POPpEP  69. 
SPEEP  6. 
POPp  23. 1 
PM POp  30. 


077/ BEE’S 

4UT0p%59.\ 
emit  63. 
pom  95. 

SPEEP  /3* 
pops  /3. 
PI  A 'NO/  96 . 


PVfE  3 7~ 

.ZP  £ £-/^  £■/  £.  E23 


PUTOS  243- 
CATTLE  99. 
POP3 23  88. 
SPEEP  //. 
POPP  2/. 
P/4 P 03  300. 

t 


AUTOS  26 1 
CUT  TIN  37' 
AO/STS  36. 
SAEEP  S. 
POOS  J~.  ® 
P/A  NOS/ 70. 


8 O o pc 


IsEGEtfD 


Href/ 

Eow 


® 


Ad^dP  OF  PARE  CO. 


RANGE  OF  VALUATION. 


High  Low  Range 

Autos  $459.00  $190.00  $269.00 

Cattle  63.00  33.00  30.00 

Horses  103.00  66.00  37.00 

Sheep  13.00  4.00  9.00 

Hogs  23.00  5.00  18.00 

Pianos  300.00  8.00  292.00 


tde  pcals. 


Co. 


JvtEPPOPA 

AUTOS  *225. 
CATTLE  372/ 
HORSES  8547 
SHEEP  3-ao 

H06S  2249 

P/AHOS  T9-  06 

/AZPPOTA 

H , 

AM  J5Jt/r>I5:A7 

AUTOS  */  7/ 
CATTLE  50.00 
HORSES  75.00 
SHEEP  5. 90 

HOGS  !5-  OO 

P/4 NOS  67-  00 

TBt-O  VGA  O VE 

AUTOS  *98. 
CATTLE  52.64- 
HORSES  78-53 
SHEEP  9-66 

HOGS  14.54 

P/AHOS  75-  00 

OPP/7Z. 

AUTOS  */&/. 
CATTLE  51-76 
HORSES  75-54 
SHZEP  7-  09 

HOGS  14.62 

P/AHOS  90-00 

jd//v//w/c/c: 

AUTOS  &59-  ® 
CATTLE  44.28 
HORSES  92.73 
SHEEP  8.  /5 

HOCS  '7-60 

P7AH0S  46-00 

TP  A PI 

AUTOS  *24/. 
CATTLE  ® 26-95 
HORSES  9/  25 
SHEEP  9-00 

HOGS  Z5-00 

p/AHoS  JO.OO 

Mol 


41/TOS  ^ 222. 
CATTLE  54-  bb  (S 

AS //•> 


65./ O 
5-00 
Zb-// 

PP.oo 


^ & kl  & § |««»  /’J-  *6 
■S3  5 00 


| AUTOS  & 5 2 9. 
CATTLE  49-10 
HORSES  75-2} 
SHEEP  9-00 


HOGS 

P/AHOS 


20  25 

9500 


HO /IS £5 
SHEEP 
| HOGS 

^isT/C/j 

AUTOS* 295. 00 
"ATTLE  3466 

*o&flzs  63.10 

\Sf1EEP  9.OO 
'OOS  16.11 

HPHO0//S-OO 

y£x.  ^ 

AUTOS  5CJ 
CAT TLE  79.43 
HORSES  35-19 
Sheep  1031 
HOGS  17-87 


AUTOS  ^285. 
CATTLE  34.23 
HORSES  73-80 
SHEEP  3.87 

HOOS  1700 

P/HNOS  90.  OO 


p-strzp 

AUTOS  */  / 9. 
CATTLE  58-46 
HORSTS  75-52 
SHTEP  5-97 
Hogs  //  .56 

Pip  SOS  53-00 


r-p.  ee.  jsoph 


AUTOS  ’ 
CATTLE 
HORSES 
SHEEP 

HOGS 

P/AHOS 


*249- 

50.65 

39.88 

10.00 

20.00 
/o/ .oo 


y^ALL^/CE- 

Auros^m 

CATTLE  57-00 
HORSES  90.00 
SHEEP  8.00 
HOCS  I6A-6 
P/AHOS  75-00 


a/JDaTsVIS 

AUTOS  *211.00 
CATTLE  4-6.91 
HORSES  82/8 
SHEEP  / 0.94 
HOGS  78-74 
P/4H0S  9 Zoo 


SZ/P.EPA 

AUTOS  * 205 - 
CATTLE  55-50 
HORSES  80.00 
SHEEP  JO.  OO 
HOGS  22.00 

P/AHOJ  63  0 0 


sVOP.  TP  V/J-/-E 


AUTOS  *580. 
CATTLE  -+59.50 
HORSTS  90.04 
SHEEP  6.00 

HOGS  50.064 

P/AHOS 

Pt/S£/OP 

) AUTOS  */80. 

L CATTLE  43.OO 
vHORSSS  93-00 

\SHEEP  J2.00\ 
WHOGS  J5-  OO  \ 

1P//4/V0J  b&.OO 


W/ZGTLAH'J? 


J5AJY'TOA7 

AUTOS*/ <15 
CAT7LE 30.00k 
HORSES/ 00. 

SHEEP  7IZMp/m,^2 


slur  os  22/. 

CPTTLE  38.45 
POPSES  S73C 

Sheep 
hogs  /6.}z* 

P/hh/oS  se. 

_ 3.  OTT-lyVA 

-TP/HA/OS1  P'S. 

AUTOS  22/. 

CATTLE  33-09 

POSSES  8833 

SHEEP  7.26 

HOGS ir./O 


HOGS  / 4.06l 

pm^kcsmE  55-48 
HORSES  63.26 
y SHEEP  6.00 

JHOGS  15-50 

Af^5<  / 


AUTOS  *229. 
CATTLE  46.  H 
HORSTS  89.85 
SHEEP  939 
HOGS  _ -+30.29 
P/strtotf  42. 00 


TT-V/S.  44  JQ,  / JO  CsrR 


AUTOS  & 

CATTLE 

HORSES 

SHEEP 

HOGS 

P/4H0S 


2 5 6. 
46.43 
91.47 
8.27 
/4.6a 
99.00 


TZSCPJ-4PT, 

AUTOS  /89. 

min  29.90 
H0RSTS75-05 
Sheep  /o.zz 
hogs  20.37 

PZ/tHO/f  34.  OO 


A4AJS-  SHALE 


CO. 


AUTOS  — * 4- OS. 

wkCArrLB  36  99 

AUTOS 

CATTLE  55.OO  * 

HORSES  89-00 
SHEEP 
HOGS  7575 

P/AHOR  26.00  ® 


P/AHoS  $ 77. 
AUTOS  295. 

C//TTLE  36.65" 
HO/ISES  £/  -62 
SHEEP  ® 400 
/OOS  ® 8.35 


4A  AjCuJ-  /6U^ 

AUTOS  •&  7.7 A- . 
<-Z.sCHTTJ.E_  37-29 

HOPS  ES  7S-/7 
SHEEP  9-/3 
POGS  /e.47 
P/apoS  /O  Z.OO 


& JR.  A AS  2? 

TR.ATP/2A3 

AUTOS  ^ 

2 03. 

CATTLE 

30.00 

HORSES 

90.00 

SHEEP 

8-  00 

HOGS  . 

/6.0O 

P/4HOS 

335.00 

ott£/c  ct.ee h 


AUTOS  292. 
CATTLE 

HORSES 
Sheep 


49.60 
84.09 
77.36  i 


HOGS 

p/pnoA 


|5T«Fx>ro«. 


21.07 
68  00 


AUTOS  * 

CATTLE 

HORSES 

SHEEP 

HOGS 

P/AHOj 


'2 66. 
28.88 
66.96 
5.44 
18.07 
60  OC 


AUTOS  $244. 
CATTLE  40.00 
HORSES  89-00 
Sheep  6.00 
hogs  / a.  00 

PfA/VCfS1  <30.00 


O .S  4 <2  XL 

AUTVS^U5. 
CATTLE  29.40 
HORSTS  89-50 
SHEEP  8.30 
HOGS  9-20 
p/pHoS  62-00 


A 7 V7P3G  £ TOP! 


CO. 


&*.&</£  J.  yfyyj, 

$ 

Acres  !43- 
C/7TTLE  59-22 
HORSES  86.68 
SHEEP  6.56 

HOGS  H- 10 
P/GP/op1  Jpf.00 


c/o. 


lXI2U>  OF  LF1.  S21LLF  OO. 


-Lejgjseed. 

S/GH.  — * 
Loiv.  ® 


RANGE  OF  VALUATION. 


High 

$403.00 

Low 

$ 59.00 

Range 

$344.00 

59.30 

26.93 

32.37 

100.00 

57.36 

42.64 

15.36 

4.00 

11.36 

21.71 

89.00 

30.29 

8.55 

Pianos  

115.00 

26.00 

yi/oor>T07a.x> 


G-R.  UN  Dr  CO.  K E NEAL  L CO. 


EL/  PACO 


CO. 


RANGE  OF  VALUATION. 


Sheep 
Hog's  . . 
Autos 
Watches 
Fianos 


High 

$ 15.63 
21.04 
286.63 
16.70 
91.61 


Low 

$ 3.86 

6.68 
57.71 
2.12 
15.00 


Range 

$ 11.77 
14.36 
228.92 
14.58 
76.61 


/ N E / A N A 


z 

o 

H 

t* 

< 

P 

P 

0 

> 

h 

O 

w 

a 

z 

< 

A 


® O O C O CO 

be  o o © o <n 
- otot^cii-S 

Ct  gClIiHH 

Q*  MV 


^ iricdriri^ 
0> 


o o o o m 
.2  ooSOcd 
tc  ui  ^ 6 in  <d 
~ CO  <1  0)  i-l  *-i 


m ® ® ft_ 

oS»«! 

4*  JS  CD  W) 

drt  Or®  o 

<o«mW 


CO  o-  H E E AJ  E CO 


\ 

U 

lo 


YU!  C P C M 


A/ 


CO. 


S H /V  OH  AH  O/H  CO. 


| 5COTT  V/LEE 

HOT  TH  PPL  MYTH 

/VO PTH 

OTTE7Z  1 

V//ZPEH  O/HY/ZP 

HOPSES  $ 56.73 

HOPS  E 5 

$ '55.03 

HOPSES 

*6/27 

HOPSES $60.2/  $50.88 

CHTTLE 

27.42 

CHTTLE 

435/ 

CHTTLE 

52.27 

CHTTLE  40.78  3867 

SHEEP 

630 

SHEEP 

8.28 

SHEEP 

L3./7 

SHEEP 

748  S.74 

HOES 

3.8  E 

HOES 

/4.82 

HOES 

L5.Z7 

HOES 

75.57  73.53 

PVHTCHES 

3.27- 

4HTCHE5 

7.84 

IHHTCHE5 

3.00  ® 

77HTCHE5  Z6.72  7-55 

B4  fZ  tZ. 

SOOTH  PHLMYPH 

SOOTH 

OTTEYZ 

/v/l  rvooz> 

HOPSES 

* 62.07 

HOPSES 

*40.  n ® 

HOPSES 

$66.57 

HOPSES 

$6807 

CHTTLE 

32./ 7 

CHTTLE 

27.2/® 

CHTTLE 

3743 

CHTTLE  — * 5764 

SHEEP 

7.62 

SHEEP 

4.87 

SHEEP 

6.2/ 

SHEEP 

70.25 

E/OOS 

/3.53 

HOES  ® 8.04 

HOOP 

72.45 

HOES 

77.35 

WHTCHES 

/VHTCpES 

/3.00 

4/htohes 

/5.00 

P VHTOHES 

7H& 

YV  ELST^  !S_N  AYOISA//2 

_3/ P.TO 

CyHZ  Z.  /A/  V//-  L T 

SH4WS 

PO//VT 

HOPSES 

$57.77 

HOPSES 

$33.78 

L70P5ES 

$ 

54.45 

HOPSES 

$73.47 

CHTTLE 

33.66 

CHTTLE 

34.72 

CHTTE  E 

33.66 

CHTTLE 

34.62 

SHEEP 

7.7E 

shhhp 

8.6/ 

SHEEP 

8.16 

SHEEP 

7.6Q 

HOOS 

/2.60 

HO  OS 

//.47 

//OHS 

74.76 

HOCS 

/O.20 

/YHTHES 

/5.00 

WHTCHES 

3.50 

YVHTOHES 

5.75 

WHTCHE5 

4./7 

C/iBS  TE.  r/£iX5 

7*0 -LTC 

^r&i/SHY 

Y\ 'TOI///P 

H&A/E  Y 

PO//VT 

HOPSES 

$47.77 

HOPSES 

$ 

56. 75 

HOPSES  77.  35 

HOPSES 

* 70.4 / 

CATTLE 

■43.63 

CHTTLE 

33.48 

CHTTLE 

4/.  85 

CHTTLE 

42  84 

SHEEP 

3.33 

SHEEP 

6.67 

SHEEP  — ► 5f7. Z 

SHEEP 

72.3f 

HOES 

7.72 

HOOS 

75/ 

HOCS 

7407 

HOCS 

8/6 

WHTCHLS 

3.34 

7ZHTOHE5 

3.05 

1HHTCHE5 

3.03 

PVHTCHES 

/6.4! 

SA//  f*YVf^7/V 

\ H/LL  YMfS. T> 

(S'/L  J-  JLjSP/L 

HOPSES 

$33.05 

HOPSES 

$57-0/ 

HOPSES 

$53.43 

HOPSES 

$52.53 

OH  TELE 

44.76 

CHTTLE 

30./ 5 

CHTTLE 

4527 

CHTTLE 

48.  78 

SHEEP 

7.74 

SHEEP 

6.60 

SHEEP 

750 

SHEEP 

6.84 

HOC'S 

/6.3Z 

HOOS 

/4. 3/ 

HOOS  —+/7P3 

HO  Or 3 

//.o/ 

WATCHES 

/5.00 

WHTOHES 

3.00 

WHTCHES 

/4.70 

WH  TOPES 

e-/S./<^-/-/7-OAS 

jStYA/PTG.  P/J-L 

JP&7Z.  C.H£S  TE  rz. 

AHT  02. /VB 

HOPSES 

$45.00 

OHTTLE 

36.27 

HOPSES 

$57.42 

HOPSES 

$60.00 

HOPSES 

$5244- 

SHEER 

® 4-86 
/Jt  67/ 

OH  TELE 
SHEEP 

37-74 

6 ?7 

CHTTLE 

SHEEP 

3547 

E OO 

CATTLE 

<E/JpT£T  33 

40. 5& 

ZYYTC//SS 

HOES 

/2.I5 

HOLTS 

843 

» — ^ / f 1—  i . ‘ 

HOO-S 

/O.  59 

^ Th7  L7A4  TO  07 

WHTOHE  5 — ► /<?.  TO 

WHTCHES 

3.00 

WHTCHES 

5.30 

HOPSES 

$74.74 

OHTTLE 

5/.  06 

5HEEP 

7-75 

HO  O' 5 

/ 5.30 

WHTCHES 

5.43 

\ 

X 

Uj 

* 

k 

* 


HZ4  H Z>  / 3 O A/  CO. 

NiTIP  OF  M71COUPIN  COUNTY 

RANGE  OF  VALUATION. 


High  Low  Range 

Horses  $ 77.35  $ 40.11  $ 37.24 

Sheep  59.71  4.86  54.85 

Hogs  17.58  8.04  9.57 

Watches  19.50  3.00  16.50 


<DrtWOOH 

tjorH  q in  o ^ 
c n ei  in  in 
ctco  iH  w 
rd  C* 

^ PA 


£ I>  O OJ  O 

MCA 

& 


JZ  in  in  q q 
• rH  d d d 

fc 

2 K& 


Note: — This  County  is  not  under  Township  Organization. 


;e  /cw.a^v_z>  co 


■C  *4  A' 


do. 


W /-/  / V~  £.  CO 


RANGE  OP  VALUATION. 


High  Low  Range 


Horses 

Cattle 


Sheep 

Hogs 


85.15  $ 82.00  $ 3.15 

42.80  22.85  19.95 

10.00  6.06  3.94 

16.27  7.94  8.33 


Note: — This  County  is  not  under  Township  Organization.  The  County  Treasurer  is 
directly  responsible  for  the  assessment  of  property  in  the  different  districts  of  the  County. 
In  Counties  assessed  by  County  Assessors  a greater  degree  of  uniformity  in  valuations 
prevail. 


